论文部分内容阅读
受到新的经济形势以及新型科技技术的影响,各医疗机构逐渐提高了预算绩效管理意识,对于预算工作的开展也更加注重其过程与结果,提升了预算绩效管理效率。预算是医院财务管理的重要工作内容,工作人员的专业水平以及预算技巧均对预算具有较大的影响,此外,医院的绩效管理制度、对预算的重视度以及绩效信息来源均将影响预算结果。本文对医院预算绩效管理存在的问题以及完善医院预算绩效管理的建议进行了探讨。
Influenced by the new economic situation and new science and technology, medical institutions have gradually raised their awareness of budget performance management. They have also paid more attention to the process and results of their budget work and improved the efficiency of budget performance management. Budgeting is an important part of hospital financial management. Staff professionalism and budget skills all have a big impact on the budget. In addition, the hospital’s performance management system, its emphasis on the budget, and the sources of performance information will all affect budget results. This paper discusses the existing problems in the hospital budget performance management and the suggestion of perfecting the hospital budget performance management.