Research On Evaluation Of Budget Performance Management Effect Of S Public Hospital Under The New Government Accounting System

The implementation of the new government accounting system has created a milestone in China’s government accounting reform.It reconstructs the government accounting model,accurately reflects the government’s operating costs,improves the quality of government information,promotes the government’s performance evaluation and supervision,and effectively guards against the government’s financial risks.In short,it actively responds to the call of the Party’s 20 th Congress and lays a good foundation for establishing a modern financial system and fully implementing government performance management.The application of the new government accounting system in the budget performance management of medical institutions is the highlight of this reform.The official implementation time is January 1,2019.Public hospitals take this opportunity to fully implement budget management,continuously strengthen internal control,actively carry out performance analysis and evaluation,and innovate the budget performance management model of public hospitals,which is conducive to the sustained and long-term development of medical institutions.So,what is the effect of budget performance management in S public hospital from the new system to the present? Based on the background and significance of the reform of government accounting system,this paper makes a related inquiry through field investigation,model construction and questionnaire survey.This paper first analyzes the influence of the new government accounting system on the budget performance management effect of public hospitals from a theoretical perspective,and then selects S public hospital as the research object.By constructing an evaluation system of budget performance management effect,combined with the final score,it shows that the budget performance management effect of S public hospitals is good under the new government accounting system.However,under the overall positive trend,S public hospital is affected by many factors,such as poor organizational environment,imperfect budget performance management system,difficult implementation of supervision and evaluation mechanism,ineffective information construction and unscientific analysis method of target support system,which weakens the advantages of the new government accounting system to some extent,resulting in some shortcomings in the budget performance management of S public hospital.In order to further improve the effect of budget performance management of S public hospital under the new government accounting system,aiming at the problems existing in budget performance management of S public hospital,this paper puts forward relevant optimization paths from six aspects:optimizing organizational environment,perfecting budget performance management system,standardizing the implementation of supervision and evaluation mechanism,accelerating the construction of information integration,and improving the analysis depth of target support.The effect of budget performance management in public hospitals has always been the focus of this government accounting reform,but most of the current research in this area is based on the macro level,so this paper can enrich the research on the optimization of budget performance management in the new government accounting system to some extent from the micro level with specific case,and hope that the problems found and the countermeasures and suggestions put forward can be used for reference by other public hospitals and administrative institutions.