S公立医院绩效预算管理研究

摘    要

S公立医院是我国重要的公立医疗机构,其绩效预算管理对于提高医疗服务的质量和效率至关重要。但是,目前S公立医院在绩效预算管理方面存在一系列问题,包括绩效预算管理制度不完善、绩效评价指标选择不合理、绩效预算管理的实施效果不理想以及绩效预算管理专业化水平不高等。在此背景下,本文旨在探讨S公立医院绩效预算管理的现状、存在问题及解决对策。针对S公立医院的现状,在制度建设方面,目前存在一定程度的不完善;在绩效评价指标方面,缺乏科学性和实用性;而在实施效果方面,S公立医院的绩效预算管理表现不理想;此外,专业化水平方面还有待提高。为改进绩效预算管理,S公立医院需要采取一系列的对策,包括不断完善绩效预算管理制度与流程,以及合理选择和应用绩效评价指标,提升绩效预算管理的专业化水平,并落实绩效预算管理的奖惩与激励机制等。因此,本文建议从完善制度建设、科学选择评价指标、加强专业化培训和建立奖惩机制等方面入手,推动S公立医院绩效预算管理水平的提升,为提高我国医疗服务的质量和效率作出积极贡献。

关键词:S公立医院、绩效、预算管理

Abstract 
S public hospitals are important public medical institutions in China, and their performance budget management is crucial for improving the quality and efficiency of medical services. However, there are currently a series of problems in the performance budget management of S public hospitals, including incomplete performance budget management system, unreasonable selection of performance evaluation indicators, unsatisfactory implementation effect of performance budget management, and low level of specialization in performance budget management. In this context, this article aims to explore the current situation, existing problems, and solutions of performance budget management in S public hospitals. Regarding the current situation of S public hospitals, there is currently a certain degree of imperfection in institutional construction; Lack of scientific and practical performance evaluation indicators; In terms of implementation effectiveness, the performance budget management performance of S public hospital is not ideal; In addition, the level of specialization still needs to be improved. In order to improve performance budget management, S Public Hospital needs to take a series of measures, including continuously improving the performance budget management system and process, selecting and applying performance evaluation indicators reasonably, enhancing the professional level of performance budget management, and implementing reward and punishment and incentive mechanisms for performance budget management. Therefore, this article suggests starting from improving institutional construction, scientifically selecting evaluation indicators, strengthening professional training, and establishing reward and punishment mechanisms, to promote the improvement of performance budget management level in S public hospitals, and make positive contributions to improving the quality and efficiency of medical services in China.

Keyword:S public hospitals、performance、budget management

目    录
1绪论 1
1.1研究背景及意义 1
1.2国内外研究现状 1
1.3研究内容及目的 2
2 S公立医院绩效预算管理的现状 3
2.1 S公立医院简介 3
2.2绩效预算管理的制度建设情况 3
2.3绩效评价指标的选择与应用 4
2.4绩效预算管理的实施效果 4
3 S公立医院绩效预算管理存在的问题 5
3.1绩效预算管理制度不完善 5
3.2绩效评价指标选择不合理 5
3.3绩效预算管理的实施效果不理想 6
3.4绩效预算管理专业化水平不高 6
4S公立医院绩效预算管理问题的解决对策 7
4.1完善绩效预算管理制度与流程 7
4.2合理选择和应用绩效评价指标 7
4.3提升绩效预算管理的专业化水平 8
4.4落实绩效预算管理的奖惩与激励机制 9
结论 9
参考文献 10
致谢 11
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