Construction And Application Of Budget Performance Management System In Public Pediatric E Hospitals

With the steady development of China’s social economy,the people’s living standards gradually improve,and the people are not satisfied with the current medical level and medical environment.While striving to improve their own medical level,public hospitals are also faced with great challenges brought to hospital operation and management by external environments such as zero addition of drugs and consumables,medical insurance cost control,reform of medical insurance payment method,and strict monitoring of public hospital performance appraisal indicators.During the novel coronavirus epidemic prevention and control period,which has not yet ended since the end of 2019,public hospitals have exposed many management difficulties and problems despite the sharp drop in income.Budget management as one of the most important management way of hospital,in recent years the government has been improving the public hospital budget performance appraisal system construction,the establishment of budget performance management system helps to standardize public medical institutions economic management,control economic risk,control operating costs,promote the economic management quality and hospital operation efficiency,make the hospital into the era of high quality development.This paper starts from the basic theory of budget performance management,The budget performance management theory,principal-agency theory,incentive theory and strategic management theory are systematically sorted out and analyzed,next,Starting from the development process,effect and problems of government financial budget management,The tertiary class A public pediatric E hospital with many years of budget management experience was selected as the research object,By means of questionnaire survey and interview,The current budget management status of Hospital E was reviewed and analyzed,Find out what the problems,An attribution analysis of these problems,Finally,for the existing problems,By setting up the goals and principles of building a budget performance management system,Select the appropriate budget performance evaluation index and calculate the weight of each index,To form and apply the results of the budget performance evaluation,Then,the safeguard measures of budget performance management are proposed to construct the budget performance management system applicable to E hospital,The hierarchical analysis method is used in the establishment and weight calculation of budget performance management evaluation indicators.It is hoped that through the study of this paper,the budget performance management of public hospitals such as Hospital E can be used to improve the operation efficiency of hospital funds,and then enhance the core competitiveness of hospitals.