摘要
本文介绍了典型国家公立医院按绩效补偿的经验:设定绩效目标,加强财政补助支出预算执行监控与评价,以产出为基础,按承担任务多少为公立医院安排财政拨款。分析了我国公立医院财政补偿机制中存在的补偿水平偏低、按编制人员和床位补偿方式补偿问题,并得出了完善公立医院财政补偿机制的启示:加强绩效目标管理,提高预算编制的科学化程度;开展预算绩效评价,做好项目和病种成本核算,明确补偿方式、补偿额度和补偿标准。
This paper introduces the experience of performance-oriented finnacial compensation in the public hospitals of typical countries. It introduces the setting of performance goals ; monitoring and evaluation of financial as- sistance expenditure budget implementation; and provision of funds based on output and task. Problems such as low compensation and based on staffs and beds basis of public hospital financial compensation are analyzed. Finally, the paper provides some enligtenment to improve public financial compensation mechanism： strengthening performance goal management, increasing the scientific level of public hospital budget, implementing budget performance evalua- tion, item and disease cost accounting to specify the compensation way, quota and standard.
出处
《中国卫生政策研究》
CSCD
2014年第4期25-31,共7页
Chinese Journal of Health Policy
关键词
公立医院
财政补助
预算绩效
成本核算
激励
Public hospital
Financial subsidies
Budget performance
Cost accounting
Incentive
