B Public Hospital Performance Appraisal Of Expenditure Of Project Optimization Research

The 19 th National Congress of the CPC clearly put forward the "comprehensive implementation of performance management",elevated performance management to the level of national strategy,ushered in a new era of performance management reform.In order to fully implement budget performance management and improve the efficiency of allocation and use of financial resources,the Ministry of Finance promulgated the Measures for the Management of Project Expenditure Performance Evaluation at the beginning of 2020,which requires an objective and fair evaluation,analysis and judgment of the economy,efficiency,effectiveness and fairness of project expenditure according to the performance goals formulated by financial departments,budget departments and units.And analyze and make decisions.As one of the main body of budget performance management reform of public hospitals,"The project to improve the diagnosis and treatment capacity of difficult diseases" is an important livelihood project implemented in China,aiming to improve the people’s medical and health services.Public hospitals can get special funds from the financial department every year to improve the diagnosis and treatment of difficult diseases in the hospital.Since the project of Improving the Diagnosis and Treatment Capacity of Difficult Diseases in B Public Hospital(tumor direction)is a long-term project,and the overall construction of the project has not been completed due to the influence of the epidemic situation and the bidding and purchasing of equipment,the research object of this paper is the completed part of the project of Improving the Diagnosis and Treatment capacity of difficult Diseases in B public Hospital(tumor direction).It was studied and analyzed as a sub-project,hereinafter referred to as the project of improving tumor diagnosis and treatment ability.The performance evaluation of the project expenditure is of great significance to improve the fund use efficiency of public hospitals.With the purpose of strengthening budget performance management,this paper takes principal-agent theory and logical analysis theory as the research basis,and uses the combination of theory and cases and analytic hierarchy process as the case study object,taking the project of improving tumor diagnosis and treatment ability of B hospital as the case study object,to explore the optimization of expenditure performance evaluation of public hospital projects.Firstly,this paper reviews the concepts and theories of project expenditure and performance evaluation.Second,with B public hospital as an example,analyzed the hospital improve ability of diagnosis and treatment of tumor project expenditure performance evaluation of the status quo and problems,according to the Ministry of Finance "performance appraisal of expenditure of the project management method" and "the national tertiary public hospital performance appraisal operation manual(2022 edition)requirements,based on the project performance goals set in advance,make performance tracking monitoring,The whole process of post performance evaluation and application of evaluation results strengthened the responsibility of project management,and constructed a new performance evaluation system applicable to B hospital’s expenditure on projects to improve tumor diagnosis and treatment ability.It includes the logical analysis model based on "input-process-output-result" to build a new performance evaluation system framework,the Delphi method to determine the indicators in each dimension,and the analytic hierarchy process to determine the weight of indicators.Finally,the new performance evaluation system of improving tumor diagnosis and treatment ability of B hospital was applied by fuzzy comprehensive evaluation method,and safeguard measures were put forward for the performance evaluation before,during and after the event.This article innovation lies in: the specific for public hospital diagnosis and treatment of difficult diseases in the way of project budget performance management research,enhance ability of diagnosis and treatment of difficult diseases in fully consider hospital importance under the premise of targeted set related performance evaluation indicators,for full budget for the project expenditure performance management provide a reference basis.It is hoped that this study can have a positive impact on the performance evaluation of other public hospital projects.