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定量地评价卫生专项经费支出绩效,对合理安排和引导经费使用,提高资金的使用效益以及形成一个具有良好反馈功能和工作导向性的专项预算和绩效评价机制具有重要意义。文章结合卫生专项经费的特点,应用文献复习法和专家访谈法初选评价指标,运用层次分析法(AHP)建立了评价指标体系结构,采用专家咨询法确定了指标权重,提出了由两个一级指标、4个二级指标和26个三级指标构成的卫生专项经费支出绩效评价体系,并利用该绩效评价体系对部分卫生专项绩效进行实证评价和验证。
The quantitative evaluation of the performance of health expenditure is of great significance to the rational arrangement and guidance of the use of funds, the improvement of the efficiency of the use of funds and the formation of a special budget and performance evaluation mechanism with good feedback and work orientation. Combined with the characteristics of special funds for health education, this paper applies literature review method and expert interviews to evaluate the primary election targets, and uses AHP to establish the evaluation index system structure. The expert consultation method is used to determine the index weight. Level indicators, four second-level indicators and 26 third-level indicators of health expenditure performance appraisal system, and use of the performance evaluation system for empirical evaluation of some health performance and validation.