| 摘要: |
| 《中华人民共和国预算法》及《中华人民共和国预算法实施条例》要求各单位应将经批复的部门预算、决算及报表向社会公开，近年来公立医院预算和决算公开已常态化开展。结合2021年国家三级公立医院绩效考核结果，文章以2021 年“国考”排名前列的17家公立医院为研究对象，对这些公立医院公开的2021年决算情况进行整理和分析，并对改善医院的财务收支状况进行了讨论。 |
| 关键词: 公立医院 财务状况 决算公开 |
| DOI： |
| 投稿时间：2023-04-13 |
| 基金项目:安徽省卫生健康软科学研究项目（2020WR01001） |
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| Analysis of the Financial Situation of Public Hospitals Based on the Disclosure of Departmental Final Accounts |
| Dai Zhimin |
| (The First Affiliated Hospital of the University of Science and Technology of China ， Anhui Provincial Hospi?tal, Hefei, 230001 , China) |
| Abstract: |
| According to the Budget Law of the People’s Republic of China and Regulations of the People’s Republic of China on the Implementation of the Budget Law, all units should make the approved budget and final account be disclosed to public. In recent years, the budget and final account disclosure has been carried out normally. Based on the performance evaluation results of the na- tional tertiary public hospitals in 2021, taking 17 hospitals that ranked the top in the “National Examination” in 2021 as the re- search objects, the public final accounts of these hospitals in 2021 were collated and analyzed to discusses on improving the financial revenue and expenditure of the hospitals. |
| Key words: public hospital financial situation disclosure of final accounts |
