公立医院预算绩效管理评价体系研究综述

Review on the Research of Budget Performance Management Evaluation System in Public Hospitals

随着新医改推进,预算绩效管理也成为公立医院优化财政资源配置、提高财政资金使用效率的重要举措,成为深化医改的重要研究领域。因此,文章从OECD国家的绩效预算与我国预算绩效的辨析、预算绩效评价方法及公立医院领域预算绩效管理评价体系的研究等方面展开整理和综述,希望能为公立医院适应新医改发展要求,建立完善预算绩效管理评价体系,促进医院的高质量发展提供理论依据。

With the deepening of the new medical reform,budget performance management has become an important measure for optimizing the allocation of financial resources and improving the efficiency of the use of financial funds in public hospitals.The budget performance management has also become a hot topic in academic field.Therefore,it summarized the budget performance management theory,budget performance evaluation method and its application in public hospitals,hoping to provide a theoretical basis for helping hospitals adapt to the development requirements under the new medical reform,establish a budget performance evaluation system,and promote high-quality development.