[1]崔艳雨黄艳华.高质量发展背景下公立医院全面预算管理体系建设探讨[J].中国卫生质量管理,2023,30(03):050-54.[doi:10.13912/j.cnki.chqm.2023.30.3.10 ]
　CUI Yanyu,HUANG Yanhua.Construction of Comprehensive Budget Management System in Public Hospital under the Background of High Quality Development[J].Chinese Health Quality Management,2023,30(03):050-54.[doi:10.13912/j.cnki.chqm.2023.30.3.10 ]
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高质量发展背景下公立医院全面预算管理体系建设探讨
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《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

卷:
第30卷
期数:
2023年03期
页码:
050-54
栏目:
绩效管理与医院高质量
出版日期:
2023-03-15

文章信息/Info

Title:
Construction of Comprehensive Budget Management System in Public Hospital under the Background of High Quality Development
作者:
崔艳雨黄艳华
武汉大学中南医院
Author(s):
CUI Yanyu; HUANG Yanhua
Zhongnan Hospital of Wuhan University
关键词:
公立医院; 高质量发展; 全面预算管理; 战略导向
Keywords:
Public Hospitals;  High Quality Development;  Comprehensive Budget Management;  Strategic Orientation
分类号:
R197.3
DOI:
10.13912/j.cnki.chqm.2023.30.3.10
文献标志码:
A
摘要:
高质量发展是新时期公立医院改革的必然要求，加强全面预算管理有助于提升高质量发展新效能。以Z医院为例，构建战略导向的全面预算管理体系，通过战略地图描述战略重点，运用平衡计分卡将战略重点转化为关键绩效指标，制定行动方案并形成可量化的预算管理体系。该模式解决了战略与预算脱节的问题，促使资源合理配置。建议回归预算资源配置本质，以医院战略规划为起点，以保障医、教、研、防等业务活动的功能价值为基础，科学推进全面预算管理，提升医疗服务能力和运行效率，助推公立医院高质量发展。
Abstract:
High quality development is an inevitable requirement to the reform of public hospitals in the new stage, and strengthening comprehensive budget management helps to improve new efficiency of high-quality development. Taking the Z hospital as an example, measures were taken by constructing a strategy-oriented comprehensive budget management system, using strategic map to describe strategic focus, transforming strategic focus into key performance indicators through the balanced score card, formulating action plans and feasible quantified budget management system. The problem of disconnection between strategy and budget was solved, and the hospital was driven to rationally allocate resources. It was suggested to return to the essence of budget resource allocation, take hospital strategic planning as the starting point, based on ensuring the functional value of business activities such as medical, teaching, research and prevention, scientifically promote comprehensive budget management, improve medical service capacity and operational efficiency, and boost the high-quality development of public hospitals.

参考文献/References:

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更新日期/Last Update: 2023-03-15