绩效预算在公立医院管理中的应用
发布时间：2019-03-22 13:25
【摘要】：绩效预算是近年来公共预算改革的方向,是以绩效为基础,将目标责任制、全面预算管理与绩效评价有机结合,拓宽了管理会计的新思路。绩效预算在公立医院管理中的应用,对于优化资源配置和提高管理绩效具有重要的意义。
[Abstract]:Performance budget is the direction of public budget reform in recent years, which is based on performance, combines the target responsibility system, comprehensive budget management and performance evaluation organically, and widens the new thinking of management accounting. The application of performance budget in the management of public hospitals is of great significance for optimizing the allocation of resources and improving the performance of management.
【作者单位】： 桂林市人民医院;
【分类号】：R197.322
本文编号：2445626
[Abstract]:Performance budget is the direction of public budget reform in recent years, which is based on performance, combines the target responsibility system, comprehensive budget management and performance evaluation organically, and widens the new thinking of management accounting. The application of performance budget in the management of public hospitals is of great significance for optimizing the allocation of resources and improving the performance of management.
【作者单位】： 桂林市人民医院;
【分类号】：R197.322
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