基于国家三级公立医院绩效考核的全面预算管理研究
Comprehensive Budget Management Based on Performance Appraisal of National Tertiary Public Hospitals
丁玲丽 1李兰 1杜江波 1索朗次仁 1夏洪梅 1达瓦央宗 1拉巴卓玛 1龙钊2
作者信息
- 1. 林芝市人民医院 西藏 林芝 860100
- 2. 南方医科大学第五附属医院 广东 广州 510900
- 折叠
摘要
以国家三级公立医院绩效考核("国考")为导向的全面预算管理是促进公立医院业财融合的关键路径.通过明确全面预算主体,采用评价赋值法甄选与全面预算关联密切的"国考"关键指标,将全面预算编制与"国考"关键指标深度契合,推进全面预算管理落地.实施后,预算与实际发生拟合效果较好,医院"国考"成绩有所提升.以"国考"为导向的全面预算管理对医院医疗质量、运营效率、持续发展等起到促进作用,有助于医院建立科学的运营机制.
Abstract
The comprehensive budget management oriented by the performance appraisal of national tertiary public hospitals("national examination")is the key path to promote the integration of industry and finance in public hospitals.By clarifying the main body of the comprehensive budget,using the evaluation valuation method to select the key indica-tors closely related to the comprehensive budget,the comprehensive budget preparation and the key indicators of the"na-tional examination"were deeply matched,and the implementation of comprehensive budget management was promoted.After the implementation,the degree of fitting between the budget and the actual occurrence was better,and the scores of the"national examination"of the hospital had been improved.The comprehensive budget management guided by"na-tional examination"plays a role in promoting the medical quality,operation efficiency and sustainable development of the hospital,and helps the hospital to establish a scientific operation mechanism.
关键词
全面预算管理/公立医院绩效考核/指标/绩效管理Key words
Comprehensive Budget Management/Performance Appraisal of Public Hospital/Indicators/Performance Management引用本文复制引用
基金项目
广东省医学科学技术研究基金项目(B2016096)
出版年
2024
NETL
NSTL
万方数据