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医院财务预算是医院财务控制的先导,是医院财务日常控制的重要准绳,合理的财务预算是一种使医院有限卫生资源获得最佳经济效益与社会效益的有效管理方法。传统的医院预算编制的方法比较单一,主要是采用基数法编制固定的年度预算。当前我国医院预算编制方法主要有零基预算法、滚动预算法、绩效预算法,通过比较,本文认为绩效预算法最为理想。医院的特性决定了医院财务绩效预算编制的特殊性,本文着重讨论了预算绩效评价指标的选取与权重的确定。
The hospital’s financial budget is the forerunner of the hospital’s financial control and an important criterion for the daily financial control of the hospital. The reasonable financial budget is an effective management method to get the optimal economic and social benefits of the hospital’s limited health resources. Traditional hospital budgeting method is relatively simple, mainly based on the preparation of a fixed annual budget. At present, there are mainly zero-based budgeting method, rolling budgeting method and performance budgeting method in our country’s hospital budgeting method. By comparison, this paper considers that the performance budgeting method is the most ideal. The characteristics of the hospital determine the particularity of the hospital financial performance budget preparation, this article focuses on the selection of the budget performance evaluation index and the determination of the weight.