公立医院全面预算管理体系建设剖析

Analysis of comprehensive budget management system of public hospitals

目的了解公立医院全面预算管理体系建设现状,为其构建和完善提供对策建议。方法通过文献研究总结目前公立医院全面预算管理体系的政策要求和研究进展。采用随机抽样法确定109所公立医院为样本医院,于2019年3-4月,采用自行设计的问卷,对其预算管理现状及主要问题进行问卷调查。对数据进行描述性统计分析。结果77所(70.64%)医院自评其预算管理处于较好及以上水平,78所(71.56%)医院构建了全面预算管理制度,90所(82.57%)医院设置了预算管理委员会,91所(83.49%)医院能够做到预算编制细化。尚存在预算编制要求不明确和流程不规范、信息融合度和信息化水平不高、部门间协同力度不足及业财融合的契合度不高等问题。结论公立医院应进一步完善全面预算管理制度和流程,加强信息化建设,实现全过程信息化管理。

Objective To understand the construction and problems of budget management system in public hospitals,and to provide countermeasures and suggestions for its continuous improvement and construction.Methods Literature review was used to summarize the national policy requirements for comprehensive budget management system of these hospitals in China.Random sampling was used to select 109 public hospitals as pilots,and a questionnaire was customized from March to April in 2019,to investigate the current budget management and problems,with the data studied by descriptive statistical analysis.Results Seventy-seven hospitals(70.64%)reported in self-appraisal their budget management as satisfactory and above,78 hospitals(71.56%)had in place a comprehensive budget management system,90 hospitals(82.57%)had in place a budget management committee,and 91 hospitals(83.49%)had in place refined budget preparation.The main problems were unclear budgeting requirements and nonstandard process,poor information integration and informationization,inadequate inter-department synergy,and poor alignment between business and finance.Conclusions The public hospitals are recommended to enhance their comprehensive budget management system and their informationization,for full-process informationized management.