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近年来,上海市探索实施社区卫生服务中心全面预算管理,但在全面推进过程中仍存在预算管理模式不统一、收支两条线未真正落实、财政补助未与绩效考核相结合等管理体制问题,同时机构内部在管理实施过程中存在人员经费核定受限于编制、公用经费支出标准不规范、项目支出相对混乱等现象,建议开展社区卫生服务中心成本核算,明确支出标准,引入标化工作量,科学编制预算,加强信息化建设,严格预算执行考核,并建立与绩效考核挂钩的政府投入机制。
In recent years, Shanghai has explored the implementation of a comprehensive budget management of community health service centers. However, in the process of overall promotion, there still exist some problems of management systems such as the inconsistent budget management mode, the failure of the two revenue and expenditure lines to be fully implemented, the combination of financial subsidies and performance appraisal At the same time, it is recommended to carry out cost accounting of community health service centers, clarify the expenditure standard, and introduce the standardized workload by introducing the phenomenon of the limitation of establishment of personnel funds, the non-standardization of public expenditures and the relative disruption of project expenditures during the implementation of the management. , Formulate the budget scientifically, strengthen the construction of informatization, strictly enforce the budget assessment and establish a mechanism for government investment linked with performance appraisal.