基层医疗卫生机构预算绩效评价实施难点与对策

为提高财政卫生资金投入效率和使用效果,应建立科学合理的基层医疗卫生机构预算绩效评价体系,并将评价结果与确定机构的财政预算补助相挂钩。当前实施基层医疗卫生机构预算绩效评价还存在着一些难点和制约因素,文中简要归纳概述了其中四个主要方面,即基础条件层面、业务属性层面、指标设计和标准拟定的技术层面、评价结果运用层面,并提出了加强信息统计和财务核算、创新数据调查采集方式、推进机构评价与项目评价相结合、推进具体业务考评与预算绩效评价相结合等针对性建议。

The difficulties and solutions: performance evaluation of primary health institutions

To improve the efficiency and outcome of financial health investment on health, we should establish the scientific and rational performance evaluation system of primary health institutions, then the budget of subsidizing will determine by or linked with the evaluation results. However, there are some difficulties and restricting factors regarding to the implementation of primary health institutions performance evaluation, this paper concludes four main outlined aspects, namely basic condition, attribute level, standard of indicators design, and the using of evaluation results. Finally, the paper puts forward corresponding proposals for solution such as strengthening information statistics and financial accounting, innovating survey and data acquisition method of evaluation, combining project evaluation with institutional assessment together, unifying specific business evaluation and budgetary performance appraise, and so on.