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财政项目资金是各级财政综合预算安排和上级财政专款补助中下达的项目建设和设备购置等方面的资金,医疗机构财政项目资金的拨付,其目的在于积极推动医疗项目开展,体现财政项目补助的经济性、效率性和有效性。目前,如何检验财政项目资金成效、促进提高财政补助科学性与规范性、为今后财政决策提供重要参考依据,已成为当前迫切要求研究的课题之一。本文就医疗机构财政项目资金绩效评价指标体系建立的原则、方法、指标确定、于体系构建方面做了一些探讨。
The funds of the financial project are the funds for the project construction and equipment purchase as set forth in the comprehensive financial budget arrangement at all levels and the subsidy of the superior financial department. The funds of the financial institutions in the medical institutions are appropriated for the purpose of actively promoting the development of medical projects and embodying the subsidy of the financial projects Economic, efficiency and effectiveness. At present, how to test the effectiveness of financial projects and promote the scientific and normative nature of financial subsidies, and provide an important reference for future financial decisions has become one of the urgent research topics. In this paper, the principles, methods and indicators for establishing the financial performance evaluation index system for financial projects in medical institutions are determined, and some discussions are made on the system construction.