公立医院预算公平、组织信任与预算松弛的关系研究

Study on the Relationship among Budget Justice,Organizational Trust and Budgetary Slack in Public Hospitals

目的:从内在机制角度研究预算公平及信任对预算松弛的影响,发挥预算在公立医院的约束作用、提升医院运营管理效率。方法:利用问卷调查收集公立医院预算参与人员评价数据,通过多因素和结构方程分析方法对模型进行实证验证。结果:在维度层面,公立医院预算公平中分配、领导、信息三个维度及认知信任均与预算松弛负相关,同时预算领导、信息公平与组织信任(含认知信任、情感信任)正相关;在整体层面,公立医院预算公平直接负向影响预算松弛,且通过组织信任间接负向影响预算松弛。结论:公立医院应注重从公平、信任角度加强预算约束力、抑制预算松弛,从而深化预算相关内控体制机制改革。

Objective: To clarify the impact of budget justice and organizational trust on budgetary slack from the perspective of internal mechanism,and to improve the efficiency of operation management in public hospitals. Methods: Data is collected through questionnaires for budget participants and the models are empirically analyzed by multi-factor and structural equation analysis methods. Results: At the dimensional level,the results show that budget allocation,leadership and information efficiency are negatively related to budget slack in public hospitals,while the budget leadership,information fairness and organizational trust are positively correlated. At the overall level,the results reveal that budget justice directly and negatively affect budgetary slack,while it indirectly and negatively affects budget slack through organizational trust. Conclusion: It needs to strengthen budget constraints,restrain budgetary slack,and deepen the reform of budget-related systems and mechanisms from the perspective of justice and trust.