The integration of financial and accounting supervision and performance management of financial budget funds in public hospitals is an inherent requirement to promote the modernization of hospital governance capacity.In practice,there are problems,such as a mismatch between the budget performance management objectives and the strategic development orientation of hospitals,a disconnect be-tween the implementation of budget performance management and the requirements of the whole process of supervision,and a disconnect between the application of budget performance management results and incentive mechanisms.In this regard,it is necessary to promote the close integration of financial and accounting supervision with business operations in public hospitals,establish a financial and accounting supervision mechanism before,during,and after the event with comprehensive budgeting as the foundation,and ensure that budget and per-formance are matched by using business as the link,so as to help hospitals achieve sustainable and high-quality development.
关键词
财会监督/财政预算资金/绩效管理/业财融合/公立医院
Key words
financial and accounting supervision/financial budget funds/performance management/business and financial integration/public hospitals
维普
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