摘要
目的:对公立医院预算绩效管理进行分析,为应用预算绩效管理提供借鉴和参考,以提高资源配置和使用效益。方法:结合医院预算编制,从整体支出和项目支出维度设立评价指标,按照评价标准确定权重分配,对照年度绩效目标值进行比较分析,突出绩效导向。结果:运用整体支出和项目支出绩效目标模型进行综合评价,抓好重点环节,开展绩效评估,推动预算绩效管理扩围升级。结论:构建预算绩效目标体系,加强监控与评价,提升价值创造。
Objective: To analyze the budget performance management of public hospitals and provide references for the application of budget performance management, so as to improve the efficiency of resource allocation and use. Methods: Combined with the hospital budget preparation, the evaluation index was set up from the overall expenditure and project expenditure dimensions,the weight distribution was determined according to the evaluation criteria, and the annual performance target value was compared and analyzed to highlight the performance orientation. Results: Overall expenditure and project expenditure performance target model were used for comprehensive evaluation, key links were stressed, performance evaluation was carried out, and budget performance management was expanded and upgraded. Conclusion: It needed to build the budget performance target system, strengthen the monitoring and evaluation and enhance the value creation.
引文
[1]王振宇. DRG综合绩效评价方法在科室评价中的应用[J].中国卫生经济,2017,36(10):72-75.
[2]郑二维,李雪梅,曲松涛,等.基于决定型利益相关者的临床科室绩效评价模型构建研究[J].中国卫生经济,2018,37(11):73-75.