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目的:对医院科室相对效率进行考核分析,以期评价医院全面预算管理执行情况并为进一步科学决策提供现实依据。方法:成本效益分析法、比较法;以数据包罗分析法(DEA)评价15个临床业务科室实施全面预算管理前后年度的相对效率,对科室运行效率趋势进行比较分析。结果:实施全面预算管理后,各科室综合运营效率比既往有所提高,规模报酬效益递增科室数量略有上升。结论:构建科学完善的内部控制系统,完备的预算管理组织架构、科学合理的预算编制、规范的预算考评机制,是推行、实现医院全面预算管理的有效保障。
Objective: To assess the relative efficiency of the hospital departments to evaluate the implementation of a comprehensive budget management hospital and provide a realistic basis for further scientific decision-making. Methods: Cost-benefit analysis and comparative method were used to evaluate the annual relative efficiency of 15 clinical departments before and after the implementation of comprehensive budget management by using data envelopment analysis (DEA), and comparative analysis was made on the operating efficiency trends of departments. Results: After the implementation of the overall budget management, the overall operational efficiency of all departments increased compared with the past, and the number of departments with a gradual increase in returns to scale increased slightly. Conclusion: Building a sound scientific internal control system, a complete budget management structure, a scientific and reasonable budget formulation and a standardized budget evaluation mechanism are effective measures to promote and realize the overall budget management of the hospital.