基于公共品生命周期理论的公立医院全面预算绩效评价体系研究

实行全面预算绩效管理是推动公立医院高质量发展的重要途径。文章基于公共品生命周期理论，提出公立医院全面预算绩效评价的分析框架，从预算决策、执行、监督3个过程，分析了北京市医院管理中心对市属公立医院的预算绩效评价体系。建议通过全面预算绩效评价，回归医疗服务本质，提高资金使用效率；促进“三医联动”，增加医院可支配收入；为医生群体赋能，放大系统收益等。

Comprehensive Budget Performance Evaluation System of Public Hospitals Based on Life Cycle Theory of Public Goods

The implementation of comprehensive budget performance management is an important way to promote the high-quality development of public hospitals. Based on the life cycle theory of public goods, the study proposed an analysis framework for comprehensive budget performance evaluation of public hospitals, and analyzed the budget performance evaluation system of Beijing Hospital Management Center for municipal public hospitals from the three processes of budget decision-making, execution and supervision. It was suggested to return to the essence of medical service and improve the efficiency of fund use through comprehensive budget performance evaluation; to promote the "linkage of the three medical parties" and increase the disposable income of hospitals; to empower the physician community and amplify the benefits of the system.