引用本文: 江其玟,田晋瑜,邱祉祎,等.公立医院预算沟通对预算绩效影响机制研究*[J].中国卫生经济,2023,42(2):81-87.[点击复制] JIANG Qi-wen,TIAN Jin-yu,QIU Zhi-yi,et al.Research on the Acting Mechanism of the Budget Communication to Budget Performance in Public Hospitals[J].CHINESE HEALTH ECONOMICS,2023,42(2):81-87.[点击复制]
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公立医院预算沟通对预算绩效影响机制研究*
江其玟,田晋瑜,邱祉祎,季花
0
(东南大学经济管理学院 南京 211189;江苏省肿瘤医院 南京 211189)
摘要:
目的:以公立医院为研究对象,从预算沟通的两个维度和整体层面探索公立医院预算沟通对预算绩效的影响机制,以及心理契约所起到的中介作用。方法:针对预算沟通、预算绩效和心理契约三者之间的关系做出研究设计,利用问卷调查法,运用多元回归分析、结构方程模型、中介效应检验等统计方法进行实证检验。结果:在维度层面,公立医院上下行和平行正式预算沟通与预算绩效正相关,与心理契约各维度正相关,同时交易型和关系型心理契约与预算绩效正相关;在整体层面,公立医院预算沟通直接正向影响预算绩效,且通过心理契约间接正向影响预算绩效。结论:公立医院通过正向积极的预算沟通,有助于构建良好的心理契约,从而提升员工工作效率与质量,深化医院的现代化管理,有效提升公立医院预算绩效。
关键词:  公立医院  预算沟通  心理契约  预算绩效  预算参与
DOI:
基金项目:国家社会科学基金项目“公立医院预算管理研究”(21FGLB010)
Research on the Acting Mechanism of the Budget Communication to Budget Performance in Public Hospitals
JIANG Qi-wen,TIAN Jin-yu,QIU Zhi-yi,JI Hua
()
Abstract:
Objective: Taking public hospitals as the research object,it explores the impact mechanism of budget communication on budget performance from these two dimensions and overall level of budget communication,as well as the mediating role of psychological contract. Methods: Questionnaire is designed for the relationship among budget communication,budget performance and psychological contract. The empirical test is carried out by using statistical methods such as multiple regression analysis,structural equation model,and mediation effect test. Results: At the dimension level,the up-down and parallel formal budget communication of public hospital is positively related to budget performance,and positively related to all dimensions of psychological contract,while transactional and relational psychological contracts are positively related to budget performance; at the overall level,budget communication of public hospitals is directly and positively affects budget performance,and indirectly affects budget performance through psychological contract. Conclusion: Positive budget communication in public hospitals helps to build a good psychological contract,thus improving the efficiency and quality of employees,deepening the modern management of hospitals and effectively improving budget performance.
Key words:  public hospitals  budget communication  psychological contract  budget performance  budget participation

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