In order to better play the role of budget in support,regulation and service for the construction of public hospitals,public hospitals should strengthen budget performance management and take it as an important starting point to ensure that financial resources are effectively transformed into development forces.This paper analyzed budget performance management based on Smith's policy execution process model,and analyzed the whole process and links of policy formulation,implementation,supervision and evaluation,analyzed the existing problems and reasons.This paper proposed the optimization direction of public hospital budget performance management system,and suggested to improve the policy system and the policy objectives,optimize the execution mechanism,improve the execution capacity,enhance the target group,strengthen the awareness of participation,improve the execution environment and provide efficient guarantee,strengthen external constraints and supervision.
HospitalBudget performanceSmith policy execution process model
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