摘要
公立医院全面预算绩效管理是医院管理的难点。目前,公立医院全面预算绩效管理已经取得各项成就,如实现了全口径预算编制和报告,加强了对财政专项资金和非同级财政专项资金核算和监督等。但是,依然存在一些不足,部分问题较为突出。本文通过分析当前公立医院全面预算绩效管理存在的问题,针对性提出解决建议,为提升公立医院治理能力提供参考。
Comprehensive budget performance management in public hospitals is a difficult aspect of hospital management.At present,comprehensive budget performance management in public hospitals has made various achievements,such as realizing full-caliber budgeting and reporting,strengthening the accounting and supervision of financial special funds and non-similar financial special funds,etc.However,there are still some shortcomings and some problems are more prominent.In this paper,we analyze the current problems of comprehensive budget performance management in public hospitals and put forward targeted suggestions to solve them,so as to provide a reference for improving the governance capacity of public hospitals.
作者
于健
戚成凤
YU Jian;QI Chengfeng(Zaozhuang Dermatological and Venereal Disease Prevention and Treatment Hospital,Zaozhuang,Shandong Province,277599,PRC)
出处
《中国医院》
北大核心
2023年第5期75-78,共4页
Chinese Hospitals
关键词
预算绩效管理
绩效评价
政府会计制度
公立医院
budget performance management
performance evaluation
government accounting system
public hospitals Author's address:Zaozhuang Dermatological and Venereal Disease Prevention and Treatment Hospital
Zaozhuang
Shandong Province
