摘要
预算绩效评价是新医改方案和新医院财务、会计制度对公立医院提出的要求。介绍了公立医院财政补助支出预算绩效评价的经济学和管理学理论基础,指出预算绩效评价公共选择理论、委托代理理论和新公共管理理论在公立医院财政预算管理中的应用。目前,预算绩效评价工作在公立医院处于起步阶段,管理制度体系不健全,需要加强理论研究,包括分项目绩效评价指标体系、评价方法,将评价结果作为以后年度财政预算安排的重要依据。
Budget performance evaluation is the requirement for public hospitals in the new healthcare reform pro- gram, the new hospital finance and accounting system. This paper introduces the theoretical basis of economics and manag- erial science of budget performance evaluation on financial subsidy expenses in public hospitals and points out that budget performance evaluation is the application of public choice theory, principal-agent theory and the new public management theory in financial budget management of public hospitals. At present, theoretical research should be intensified, including performance evaluation index system and evaluation methods of sub-projects, and the evaluation results be made the impor- tant criteria for the future annual financial budget arrangement.
出处
《现代医院管理》
2015年第4期89-92,共4页
Modern Hospital Management
关键词
公立医院
财政补助
预算绩效评价
公益性
预算编制
预算管理
public hospital
financial subsidy
budget performance evaluation
public welfare
budget making
budget management
