摘要
目前,公立医院财政项目支出预算管理存在缺乏科学合理的立项,项目库建设滞后,预算执行与项目进度匹配度不够,绩效管理需要加强等问题。本研究介绍了公立医院财政项目支出预算管理政策,建议:事前进行充分的可行性论证,细化预算编制;事中以绩效监控为手段,严格预算执行管理,增强预算约束力;事后对财政项目执行结果进行追踪问效,与预算安排挂钩。
In current, there were many problems in budget management, of fiscal project expenditure in public hospitals, including insufficient scientific and reasonable project establishment, budget execution and project process lacked matching degree after lagging project base and performance management needed to be enhanced. Before the implementation, it introduced the budget management policy of fiscal project expenditure in public hospitals, suggested sufficient fessible demonstration and elaborate budget formation; during the implementation, it used performace supervision as tool to strict budget execution management and enbance budget restraint; tracing was conducted on the execution resuh of fiscal project and be connected with budget arrangement after the implementation.
出处
《中国卫生经济》
北大核心
2016年第1期80-82,共3页
Chinese Health Economics
基金
中国卫生经济学会第15批招标课题(CHEA1415080601)
关键词
公立医院
项目预算管理
财政
支出预算
项目库
绩效
public hospital
project budget management
finance
expenditure budget
project library
performance
