| 引用本文: |
刘丹,宋战良,刘晓霞.业财融合理念下公立医院预算绩效指标体系研究与实践进展[J].中国卫生经济,2023,42(3):72-77.[点击复制] |
LIU Dan,SONG Zhan-liang,LIU Xiao-xia.Research and Practice Progress of Public Hospital Budget Performance Indicator System Based on the Integration of Industry and Finance[J].CHINESE HEALTH ECONOMICS,2023,42(3):72-77.[点击复制] |
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| 摘要: |
| 目的：围绕卫生健康领域全面实施预算绩效管理的总体目标和任务要求，推动建立健全公立医院预算绩效指标体系，为其他医疗机构高效有序开展预算绩效管理工作提供科学指引。方法：通过剖析当前医院预算绩效管理存在的突出问题，遵循业财融合理念和“预算支出—绩效指标—绩效标准”的构建技术路线，建立公立医院分级、分项、分专业领域预算绩效指标体系框架。结果：在公立医院分级、分项、分专业领域预算绩效指标体系框架指引下，梳理、提炼形成了7类101 条公立医院共性项目及预算绩效指标。结论：建立公立医院共性项目预算绩效指标体系，推行绩效指标库管理是精准开展公立医院预算绩效管理工作和落实健全绩效指标体系任务的关键举措。 |
| 关键词: 公立医院 预算绩效 指标体系 共性项目 |
| DOI： |
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| Research and Practice Progress of Public Hospital Budget Performance Indicator System Based on the Integration of Industry and Finance |
| LIU Dan,SONG Zhan-liang,LIU Xiao-xia |
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| Abstract: |
| Objective: To promote the establishment and improvement of the budget performance indicator system of public hospitals around the overall objectives and task requirements of the comprehensive implementation of budget performance management in the health field，and provide scientific guidance for other medical institutions to carry out budget performance management efficiently and orderly. Methods: By analyzing the outstanding problems in current hospital budget performance management，and following the concept of industry finance integration and the construction technical route of "budget expenditure-performance indicators-performance standards"，the framework of budget performance indicator system of public hospitals in different levels，sub items and professional fields were established. Results: Under the guidance of the budget performance indicator system framework of public hospitals in different levels，sub items and professional fields101 common projects and budget performance indicators of public hospitals in 7 categories were sorted out and refined. Conclusion: Establishing a budget performance indicator system for common projects in public hospitals and implementing the management of the performance indicator library are key measures to accurately carry out budget performance management in public hospitals and implement and improve the task of the performance indicator system. |
| Key words: public hospital budget performance index system common items |
