Discussion on the Optimization of the Overall Budget Performance Management System and Mechanism of Health Institutions

Corresponding author: 郭宇, 277687826@qq.com

DOI: 10.12201/bmr.202409.00011

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  Abstract: The overall budget performance of health institutions is a part of the government performance, and the financial performance management and evaluation, as a binding mechanism and management tool of budget management, can reflect the relationship between national financial allocation and governance. The overall budget performance management of health institutions needs to integrate financial, business, human organization and other departments to achieve the integration of all kinds of performance in the unit collaborative management. This article synthesizes the present situation of the whole department budget performance management, analyzes the key link of the whole department budget performance management, and consummates the department performance management system. Taking“Plan-budget-performance” as the baseline, defining the main body of responsibility, emphasizing the departments Overall Performance Management and Information Coordination, promoting the departments overall performance information sharing and decision-making, improving the internal control system to ensure standardized operation, establish a“Target-budget-execution-supervision-evaluation-application” of the departments overall budget performance closed-loop management mechanism.

  Key words: The overall budget performance management of department; Management Synergy; Information sharing; Results use

  Submit time: 5 September 2024

  Copyright: The copyright holder for this preprint is the author/funder, who has granted biomedRxiv a license to display the preprint in perpetuity.
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