公立医院预算绩效管理体系建设及相关问题探讨

Discussion on Construction of Budget Performance Management System and Related Issues in Public Hospitals

为更好发挥预算对公立医院建设的支撑、调控、服务作用,公立医院加强预算绩效管理,将其作为保障财力有效转化为发展力的重要抓手。本文基于史密斯政策执行过程模型分析预算绩效管理,对政策制定、执行、监督以及评价全部流程和环节进行分析,剖析其中存在的问题及原因,提出公立医院预算绩效管理体系优化方向,健全政策体系,完善政策目标;优化执行机构,提升执行能力;提升目标群体,强化参与意识;改善执行环境,提供高效保障;强化外部约束,加大监督力度。

In order to better play the role of budget in support,regulation and service for the construction of public hospitals,public hospitals should strengthen budget performance management and take it as an important starting point to ensure that financial resources are effectively transformed into development forces.This paper analyzed budget performance management based on Smith's policy execution process model,and analyzed the whole process and links of policy formulation,implementation,supervision and evaluation,analyzed the existing problems and reasons.This paper proposed the optimization direction of public hospital budget performance management system,and suggested to improve the policy system and the policy objectives,optimize the execution mechanism,improve the execution capacity,enhance the target group,strengthen the awareness of participation,improve the execution environment and provide efficient guarantee,strengthen external constraints and supervision.