北京市公立医院政府采购预算编制管理研究

预算编制管理是公立医院政府采购预算管理的源头与核心,更是财务管理的基础,做好源头管控是促进公立医院提升政府采购预算管理水平的重要举措。文章以优化公立医院政府采购预算编制为目标,梳理相关规定,研究和分析实务工作中存在的问题,从医院政府采购预算编制的重视程度、政府采购政策运用、人员知识储备、与政府采购需求有机结合、绩效评价结果应用程度等方面,探讨解决路径。通过提高对政府采购预算编制的重视程度、强调医院内部部门间的协同机制、将采购需求前至到预算编制环节、培养财务和采购复合型人才、实现预算编制到预算绩效评价结果应用的闭环管理,把政府采购业务和预算编制融合起来,优化关键环节,提出改进建议,旨在为公立医院进一步提升全面预算管理水平提供参考。

Study on the Management of Government Procurement Budget Preparation of Beijing Public Hospital

Budget preparation management is the source and core of government procurement budget management in public hos- pitals, and also the foundation of financial management. Doing well in source control is an important measure to promote the govern- ment procurement budget management level in public hospitals. Aims to optimize the budgeting of government procurement in public hospitals, it sortes out relevant regulations, studies and analyzes the problems and reasons in practical work, and explores solutions from the aspects of the importance attached to hospital government procurement budgeting, the application of government procure- ment policies, personnel knowledge reserves, organic integration with government procurement needs, and the application of perfor- mance evaluation results. By increasing the importance attached to government procurement budgeting, emphasizing the collaborative mechanism between internal departments in hospitals, advancing procurement needs to the budgeting stage, cultivating financial and procurement talents, and implementing closed-loop management from budgeting to the application of budget performance evaluation results, it aims to integrate government procurement business and budgeting, optimize key links, and propose improvement sugges- tions, so as to provide reference for public hospitals to further improve the comprehensive budget management level.