Abstract: This article mainly analyzes the status quo and problems of performance management in public hospitals through expert consultation and investigation and research methods. Through investigation, it is found that many problems in public hospitals’ financial budget performance management are fundamentally attributed to the imperfect performance management system. The performance target system is unreasonable, the process monitoring is not strong enough, the evaluation method is unscientific, and the evaluation result is insufficiently transformed. There is still a lot of room for reform in the budget performance management of financial subsidy expenditures. The article analyzes the above problems, summarizes and explores corresponding countermeasures, and recommends public hospitals from system construction, process specification, performance index system optimization and performance evaluation results application, etc. in order to improve the efficiency and effectiveness of the appraisal of fiscal expenditure budgets.
徐铃茜. 公立医院财政补助支出预算绩效管理现状分析及建议[J]. 中国医药导报, 2021, 18(13): 159-163.
XU Lingqian. Analysis and suggestions on the budget performance management of financial provision in public hospitals. 中国医药导报, 2021, 18(13): 159-163.