| 引用本文：郑大喜.绩效导向型公立医院财政补偿机制改革的国际经验与启示[J].中国卫生政策研究,2014,7(4):25-31 |
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| 绩效导向型公立医院财政补偿机制改革的国际经验与启示 |
| 投稿时间：2014-02-12 修订日期：2014-03-27 PDF全文浏览 HTML全文浏览 |
| 郑大喜 |
| 华中科技大学同济医学院附属同济医院 湖北武汉 430030 |
| 摘要:本文介绍了典型国家公立医院按绩效补偿的经验：设定绩效目标，加强财政补助支出预算执行监控与评价，以产出为基础，按承担任务多少为公立医院安排财政拨款。分析了我国公立医院财政补偿机制中存在的补偿水平偏低、按编制人员和床位补偿方式补偿问题，并得出了完善公立医院财政补偿机制的启示：加强绩效目标管理，提高预算编制的科学化程度；开展预算绩效评价，做好项目和病种成本核算，明确补偿方式、补偿额度和补偿标准。 |
| 关键词:公立医院 财政补助 预算绩效 成本核算 激励 |
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| International experience and enlightenment on performance-oriented financial compensation mechanism reform of public hospital |
| ZHENG Da-xi |
| Tongji Hospital Affiliated to Tongji Medical College, Huazhong University of Science & Technology, Hubei Wuhan 430030, China |
| Abstract:This paper introduces the experience of performance-oriented finnacial compensation in the public hospitals of typical countries. It introduces the setting of performance goals; monitoring and evaluation of financial assistance expenditure budget implementation; and provision of funds based on output and task. Problems such as low compensation and based on staffs and beds basis of public hospital financial compensation are analyzed. Finally, the paper provides some enligtenment to improve public financial compensation mechanism: strengthening performance goal management, increasing the scientific level of public hospital budget, implementing budget performance evaluation, item and disease cost accounting to specify the compensation way, quota and standard. |
| Key words:Public hospital Financial subsidies Budget performance Cost accounting Incentive |
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