基于绩效评价的公立医院大型设备预算管理优化研究

Budget management optimization of large equipment in public hospitals based on performance evaluation

随着政府对预算绩效评价要求的逐渐提高,绩效评价在公立医院预算管理中的应用逐渐在理论界被提及。在公立医院全面预算绩效管理实施的背景下,如何开展大型设备项目的绩效评价,促进医院高质量发展成为医疗行业关注的热点。目前公立医院大型设备预算管理尚存在诸多需要解决的问题,如:不重视大型设备预算绩效管理、预算绩效评价体系不完善、绩效评价指标体系不健全及预算执行控制和绩效评价不到位等。文章基于绩效评价的角度,对公立医院大型设备预算管理提出优化措施,构建大型设备预算绩效评价指标体系,并从决策、过程、产出、效益四个维度将管理要点融入绩效评价指标设计中,有助于提升公立医院大型设备全生命周期管理和预算绩效管理水平。

With the gradual improvement of the government’s requirements for budget performance evaluation,the application of performance evaluation in the budget management of public hospitals is gradually mentioned in the theoretical circle.Under the background of the implementation of comprehensive budget performance management in public hospitals,how to carry out the performance evaluation of large-scale equipment projects and promote the high-quality development of hospitals has become a hot topic in the medical industry.At present,there are still many problems to be solved in the budget management of large-scale equipment in public hospitals,such as not paying attention to the budget performance management of large-scale equipment,imperfect budget performance evaluation system,imperfect performance evaluation index system,inadequate budget implementation control and performance evaluation,etc.Based on the perspective of performance evaluation,this paper puts forward optimization measures for budget management of large-scale equipment in public hospitals,constructs performance evaluation index system of large-scale equipment budget,and integrates management points into performance evaluation index design from four dimensions of decision-making,process,output and benefit,which is helpful to improve the life cycle management and budget performance management level of large-scale equipment in public hospitals.