Research On The Integrated Budget Performance Management Of Public Maternal And Child Health Hospital

Maternal and child health care hospitals are an important part of China’s public medical system and are the front gate for the implementation of the health China strategy.The integration of budget and performance management is an important initiative for the reform of maternal and child health care hospitals,which is of practical significance for improving hospital management,perfecting hospital internal control,standardizing financial management system,and allocating resources effectively,but there are still major shortcomings in the construction of the overall institutional environment,so how to effectively implement the integration of budget and performance management in public maternal and child health care hospitals is still a difficult problem to be solved.This thesis takes C city maternal and child health hospital as the research object,and analyzes the integration policy of budget and performance management from the cognitive level,action level,and institutional support by means of questionnaires and case studies,and finds that there are three implementation problems implemented in this type of institutions as follows: from the performance evaluation of financial funds,the budget management index orientation is relatively sloppy in the case of Chinese medicine projects;from the performance bonus accounting case,the weight of public welfare is relatively weak;from the results of the questionnaire,339 employees have insufficient knowledge of the concept and system of budget performance management integration,and thus the implementation of budget performance management integration is not effective.The reasons for this are insufficient government input in budget management,insufficient publicity of budget performance management,and insufficient experience in the management of integrated budget performance management.To further deepen the reform of integrated budget performance management,it is essential to strengthen the top-level design,such as establishing incentive mechanisms for the implementation of integrated budget performance management and synergistic mechanisms of related institutions,improving the standardization system,refining assessment secondary and tertiary indicators,establishing KPI assessment refinement programs,and strengthening the construction of information systems,etc.Secondly,it is necessary to strengthen the weight of public welfare in performance evaluation,such as increasing government funding input and reducing the public The economic pressure of medical institutions.Finally,training and publicity must be strengthened through multiple channels to enhance employees’ awareness of budget performance integration,while improving their motivation.