基于全面质量管理的公立医院预算绩效管理研究

Performance management of budget in public hospitals based on Total Quality Management

全面预算绩效管理要求公立医院重视预算与绩效目标的有机结合,为现代医院管理制度的完善指明了新方向。文章从全面质量管理理论视角研究公立医院全面预算绩效管理,基于PDCA模型构建公立医院全面预算绩效管理体系,并分析北京市公立医院预算管理的实践经验。为优化预算绩效管理能力和财政资源配置效率,医院主管部门需加强对第三方评价机构的规范和管控,公立医院要优化管理团队建设,完善预算与绩效一体化体系,并积极推进运营管理和内部控制,实现高质量发展。

Comprehensive budget performance management requires the combination of budget and performance,which provides guidance for the improvement of modern hospital management systems.This study aimed to investigate the comprehensive budget and performance management of public hospitals from the perspective of Total Quality Management theory,establish a comprehensive budget and performance management system for public hospitals based on the PDCA model and analyze the practical experience of budget management in public hospitals in Beijing.In order to improve the capability of budget performance management and the efficiency of financial resource allocation,hospital management authorities need to strengthen the standardized management and supervision of the third-party evaluation agencies.Public hospitals should optimize team-building management,improve the budget and performance integration system and actively promote operational management and internal quality control to achieve high-quality development.