公立医院战略预算管理体系建设初探

Study on Constructing Strategic Budget Management System of Public Hospitals

战略与预算是一组紧密相关的概念,战略是“指挥棒”,预算是管理工具。公立医院要以战略为导向构建全面预算管理体系,从医院内外环境评估、战略目标设定、组织构架,到预算任务的具体布置、实行和评价,始终要以战略引领预算,以预算促进战略意图,实现战略预算目标的可量化以及自下向上的目标因果关系。同时,战略预算应以信息化为支撑,紧扣“国考”指标,不断实现优化与提升。

Strategy and budget are a group of closely related concepts. Strategy is a baton and budget is a management tool. The comprehensive budget management system guided by strategy should be established in public hospitals, including internal and external environment assessment, strategic goal setting, organizational structure, arrangement, implementation and evaluation of budget tasks. We should always guide the budget with strategy, promote the strategic intention with budget, and achieve the quantifiable and bottom-up causal relationship of strategic budget objectives. At the same time, the strategic budget should be supported by information technology and be closely linked to the "national examination" indicators in order to constantly optimize and improve.