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新医院会计制度的实施对我国医院的预算管理和绩效评价提出了更高的要求,我国医院的预算管理和绩效评价制度急需完善。考虑到预算管理和绩效评价之间存在密切的联系,本文认为,应该将绩效评价与预算管理相结合,在制定预算管理制度时,将绩效评价的目标作为制定预算指标的因素之一;在对医院的部门和个人进行绩效评价方法时,将预算管理的结果作为重要的衡量标准之一。
The implementation of the new hospital accounting system puts forward higher requirements on the budget management and performance evaluation of hospitals in our country. The budget management and performance evaluation system of our hospital urgently needs improvement. Taking into account the close relationship between budget management and performance evaluation, this paper argues that the performance evaluation should be combined with the budget management. When setting the budget management system, the goal of performance evaluation should be taken as one of the factors to formulate the budget index. Hospital departments and individuals to conduct performance evaluation methods, the budget management as an important measure of the results.