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目的:分析预算审核对上海市属医院经济运行的影响,总结预算审核的做法。方法:分析实施预算审核前后三年市属医院主要经济指标变化情况,对比分析同期对照组医院有关指标变化。结果:改革前后,上海市属医院主要经济指标变化符合医改导向。结论:预算审核有利于医院转变运行机制,建议继续完善审核目标、内容和方法等,加强政策衔接整合,关注管理双轨制影响。
OBJECTIVE: To analyze the impact of budget examination on the economic operation of Shanghai municipal hospital and summarize the practice of budget examination. Methods: To analyze the changes of major economic indicators of municipal hospitals in the three years before and after the implementation of the budget review, and to compare and analyze the changes of related indicators in the control hospitals in the same period. Results: Before and after the reform, the major economic indicators of Shanghai hospital were in line with the medical reform. Conclusion: The budget review is conducive to change the operating mechanism of the hospital, it is recommended to continue to improve the audit objectives, content and methods to strengthen the integration of policy convergence, focusing on the impact of the management system.