| 绩效预算在公立医院管理中的应用 |
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| 引用本文： | 刘明兆.绩效预算在公立医院管理中的应用[J].中国卫生经济,2017(9):81-82. |
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| 作者姓名： | 刘明兆 |
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| 摘 要： | 绩效预算是近年来公共预算改革的方向,是以绩效为基础,将目标责任制、全面预算管理与绩效评价有机结合,拓宽了管理会计的新思路。绩效预算在公立医院管理中的应用,对于优化资源配置和提高管理绩效具有重要的意义。
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The Application of Performance Budget in Public Hospital Management |
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| Abstract: | Performance budgeting is the direction of public budget reform in recent years. It is ba-sed on the performance, the target responsibility system, comprehensive budget management and per-formance evaluation of organic integration, broaden the management of new ideas. The application of performance budget in public hospital management is of great significance to optimize the allocation of resources and improve management performance. |
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