|
| 引用本文: |
王力男,杨中浩,何江江.社区卫生服务中心全面预算管理问题与对策[J].中国卫生经济,2017,(11):66-68.[点击复制] |
.Comprehensive Budget Management in Community Health Center: Problems and Countermeasures[J].CHINESE HEALTH ECONOMICS,2017,(11):66-68.[点击复制] |
|
| |
|
|
| 本文已被：浏览 864次 下载 56次 |
码上扫一扫！ |
| 社区卫生服务中心全面预算管理问题与对策 |
|
|
|
| () |
|
| 摘要: |
| 近年来，上海市探索实施社区卫生服务中心全面预算管理，但在全面推进过程中仍存在预算管理模式不统一、收支两条线未真正落实、财政补助未与绩效考核相结合等管理体制问题，同时机构内部在管理实施过程中存在人员经费核定受限于编制、公用经费支出标准不规范、项目支出相对混乱等现象，建议开展社区卫生服务中心成本核算，明确支出标准，引入标化工作量，科学编制预算，加强信息化建设，严格预算执行考核，并建立与绩效考核挂钩的政府投入机制。 |
| 关键词: |
| DOI： |
|
| 基金项目: |
|
| Comprehensive Budget Management in Community Health Center: Problems and Countermeasures |
|
| () |
| Abstract: |
| In recent years, Shanghai is exploring the implementation of comprehensive budget management in community health center, but facing some problems in process: the budget management model is still not unified, “separation between revenue and expenditure” policy is not really implemented, the financial subsidies is not combined with performance appraisal. Meanwhile within the center, the personnel funds are approved by public sector, the operation funds are not standardized, and project funds are relatively chaotic. It is recommended to carry out cost accounting of community health center to clarify expenditure, introduce standardized workload in community health center to promote budgeting scientifically, strengthen the information construction to make budget implementation assessment, and establish a performance appraisal linked to the government subsidy mechanism. |
| Key words: |
|
|
|
|
|