| 引用本文: |
雷敏,唐巍,黄茂娟,等.省级卫生计生（资金类）项目资金管理体系构建[J].中国卫生经济,2017,(8):77-81.[点击复制] |
.Framework Design of Fund Management System based on the Cash Project of Prvincial Health and Family Planning[J].CHINESE HEALTH ECONOMICS,2017,(8):77-81.[点击复制] |
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| 摘要: |
| 目的：探讨省级卫生计生（资金类）项目资金管理体系，探索项目资金科学化、精细化和规范化管理模式。方法：实地调查法、文献研究法、专家小组讨论法。结果: ①卫生计生（资金类）项目违规违纪事件多出现在资金分配和使用环节，究其原因在于组织管理缺位、组织风险大。②依托内部控制制度，根据业务性质和资金运行特点，界定岗位职责、业务流程及内部权力运行结构，对项目资金管理关键控制点采取控制措施与控制方法。建议：①加强项目资金组织管理，全面防范组织风险。②加强项目资金计划管理，确保项目资金决策的合法性、规范性和及时性。③加强项目资金使用管理，实现“专款专用、合规使用”。④加强项目资金绩效评价管理，提出改进项目资金管理水平、提高资金使用绩效的建议。 |
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| Framework Design of Fund Management System based on the Cash Project of Prvincial Health and Family Planning |
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| Abstract: |
| Objective to discuss the framework design of fund management system based on the cash project of provincial health and family planning, and to explore the management model of scientific, delicacy and standardization . Methods investigation, literature study and expert panel discussion. Results ①The stage of fund distribution and use were vulnerable?to illegal risk, ?primary caused?by?the absence of systematic organizational management. ②Control measures and methods focusing on key risk points should be complemented under the internal control system. Conclusions ①Strengthen organizational management against organization risk.②reinforce plan management to ensure decision legitimacy, standardization and timeliness.③ strictly control fund expenditure to achieve "earmarking, compliance using". ④normalization assessment management and improve fund performance. |
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