摘要
通过分析预算编制基础不扎实、预算编制依据不充分、预算项目内涵不明确、支出标准不清晰等影响预算数据质量因素,找出预算数据影响决策支持作用的主要原因。为了获取更加精准的预算数据,文章基于“数据循证”的逻辑思维和管理会计基本理论,采取实证研究方法,按照“管理量化之前先类化,向下类化是分类,向上类化是归类”的思维模式,提出规范设置项目、完善细化分类、明确项目内涵、明确支出标准的中医医院预算项目管理思路,建立了预算项目、会计科目与责任单元“三维一体”的耦合机制。通过实施数据循证思维模式的预算项目分类设置,使中医医院预算管理更加“精、准、细、实、全”,为预算绩效考核管理奠定基础,并在全面推进实施过程中实现全面预算管理的“七个一体化”。
By analyzing the factors affecting the quality of budget data,such as the lack of solid foundation for weak budget prepa-ration foundation,insufficient budget basis,unclear budget project connotation,and unclear expenditure standards,the main reasons for the impact of budget data on the role of decision support are identified.In order to obtain more accurate budget data,based on“data evidence-based”logical thinking and the basic theory of management accounting,according to the thinking mode of“classify-ing before quantifying management,classifying downward and classifying upward”,it adopted an empirical research method and pro-posed the idea of standardizing the setting of items,improving the refinement of classification,clarifying the connotation of items and defining the expenditure criteria for the management of Chinese medicine hospital budgets,and established a“three-dimensional”coupling mechanism of budget items,accounting accounts and responsibility units.Through the implementation of data-based thinking on the classification of budget items,the budget management of Chinese medicine hospitals has been made more“precise,accurate,detailed,realistic and comprehensive”,laying the foundation for budget performance assessment management and realising the“sev-en integrations”of comprehensive budget management in the process of full promotion and implementation.
作者
黄少瑜
郑佩勇
黄苑
焦贵荣
Huang Shaoyu;Zheng Peiyong;Huang Yuan;Jiao Guirong(The First Affiliated Hospital of Guangzhou University of Chinese Medicine,Guangzhou,510405,China;不详)
出处
《中国卫生经济》
北大核心
2023年第8期85-89,共5页
Chinese Health Economics
基金
广东省卫生经济学会2022年科研项目(GDWJ-202203)。
关键词
中医医院
预算项目
预算管理
数据循证
Hospital of Traditional Chinese Medicine
budget item
budget management
evidence-based data
