摘要
本文通过梳理国家卫健委、财政部制定的公立医院预算管理相关制度的要求,分析了医院在预算项目立项、预算编制、预算分析与绩效考核衔接时存在的难点和问题,同时结合G医院全面预算管理系统建设中关于信息项目立项及入库的案例,针对这些难点提出基于构建预算项目库管理体系能切实解决以上问题的可行性,从而逐步实现提高项目精细化管理,完善项目全生命周期预算执行与绩效管理双并行的目标。
This paper reviews the requirements for the budget management systems for public hospitals established by the Ministry of Finance and the National Health Commission.It analyzes the difficulties and problems existing in the establishment of budget projects,budget formulation,and the connection between budget analysis and performance assessment.Combined the case of the hospital’s comprehensive budget management system construction concerning the establishment and inclusion of information projects,the paper proposes the feasibility of constructing a budget project library management system to effectively address the issues.This approach aims to gradually achieve the goal of improving project fine management and perfecting the dual parallel of project life cycle budget execution and performance management.
作者
黎紫妍
陈慧彦
LI Ziyan;CHEN Huiyan(Guangdong Provincial People's Hospital of Southern Medical University/Guangdong Academy of Medical Sciences,Guangzhou 510080,China)
出处
《现代医院》
2024年第8期1246-1248,1252,共4页
Modern Hospitals
关键词
全面预算管理
项目库
信息化建设
Comprehensive budget management
Project library
Information system development