摘要
预算绩效管理是现代财政预算制度的重要组成部分,是强化财政资金管理的有效方法,对提高财政资金使用效率、推进国家治理体系和治理能力现代化非常重要。在新医改不断深化的背景下,医院预算绩效管理作为预算管理的重要组成部分,可有效提高资源配置效率和使用效益,提高医院的综合竞争力。概述了医院预算绩效管理,阐述了医院预算绩效管理体系的构建步骤,提出了医院预算绩效管理体系的实施措施。
Budget performance management is an important part of modern fiscal budget system,representing an effective method for strengthening fiscal fund management,which plays a crucial role in improving the efficiency of fiscal fund utilization and advancing the modernization of national governance systems and capabilities.Under the background of the deepening of new medical reform,hospital budget performance management,as an important part of budget management,can effectively enhance resource allocation efficiency,utilization benefits,and the overall competitiveness of hospitals.This article provides an overview of hospital budget performance management,outlines the steps for constructing a hospital budget performance management system,and suggests implementation measures.
作者
王荔君
WANG Li-jun(Xi'an Traditional Chinese Medicine Hospital)
出处
《当代会计》
2023年第12期76-78,共3页
Contemporary Accounting
关键词
医院
预算绩效管理
预算编制
绩效评估
hospital
budget performance management
budgeting
performance evaluation
