摘要
当前,在深化医疗体制改革的大背景下,按照顶层设计、数据决策、系统覆盖、标准管理的科学发展观要求,医院在"全成本核算"模式下推进与探索绩效预算,通过绩效考评的方式进行绩效目标实现率、投入产出效益率、预算资金执行率等指标分析研究,为科学合理安排预算、强化预算监管、提高资金使用效益和优化资源配置奠定了基础。
Along with the deepening of medical reform,hospitals adhere to the requirements of scientific outlook on development,including top-level design,data decision-making,system coverage and standard management,who try to implement and explore performance budget under the"total cost accounting"mode.Then they select the method of performance evaluation to make the research of indicator analysis,covering the performance target realization rate,input-output benefit rate and budget fund implementation rate.These attempts are of significance to reasonably manage budget,strengthen budget supervision,improve the utilization rate of funds and optimize resource allocation.
作者
王鸿鹄
周慧琴
WANG Hong-hu;ZHOU Hui-qin(Shanxi Province Tumor Hospital,Taiyuan 030013,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第S02期62-63,71,共3页
Journal of Shanxi University of Finance and Economics
关键词
全成本核算
绩效考评
绩效预算
total cost accounting
performance appraisal
performance budget
