摘要
新医改对公立医院预算绩效管理提出了更高的要求。目前公立医院存在重投入轻管理、重支出轻绩效的问题,预算绩效管理的广度和深度不足。对此,应重构公立医院预算管控系统,以绩效为导向,建立全过程预算绩效管理链,全面提升公立医院预算绩效管理水平。
The new medical reform puts higher requirements on the budget performance management of public hospitals.However,public hospitals currently have the problem of heavy investment in light management,heavy expenditure and light performance,and the insufficient breadth and depth of budget performance management.In this regard,the public hospital budget management and control system should be reconstructed,and a performance-oriented full-process budget performance management chain should be established to comprehensively improve the budget performance management level of public hospitals.
作者
于俊红
YU Jun-hong(The First Affiliated Hospital of Anhui Medical University,Hefei Anhui 230022,China)
关键词
公立医院
全面预算管理
预算绩效
public hospital
comprehensive budget management
budget performance
