中医药项目预算精细化监控管理系统构建研究

发布时间：2018-01-25 18:01

本文关键词： 预算监控管理精细化管理中医药项目预算　出处：《湖北中医药大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国家扶持中医药事业发展的力度不断加大,国家向中医药行业拨付的预算金额逐年增长,每年立项的中医药项目数量不断增加,覆盖中医药基层单位范围越来越广,国家中医药管理部门对项目管理的重视程度不断提高。预算管理作为中医药项目管理的重要组成部分,尤为重要。从2016年起,中医药项目预算资金分配方式发生改变,财政部、国家中医药管理部门不再规定项目承担单位,而是根据因素法测算结果,向各省(市、区)下达中医药项目总预算指标及项目绩效考核目标。由省级中医药管理部门自行分解下达具体指标、合理分配经费、落实项目承担单位及工作任务。预算分配方式的改变,提高了各省级部门的自主权,同时也增加了国家中医药管理部门监管预算资金具体去向的难度。当前,中医药预算管理采取事后纸质备案,管理手段相对落后、监管环节滞后,已不能适应新的资金分配方式。因此,迫切需要研究一套针对中医药项目预算精细化管理的系统,运用信息化手段改变传统的管理模式,改造预算管理流程,达到预算分配事前监控,实现中医药项目预算的精细化管理。目的:构建中医药项目预算精细化监控管理系统(以下简称为“精细化系统”),实现预算申报、审核、下达功能,监控各地方分配预算资金、落实项目承担单位等项目管理过程,促进中医药项目经费合理、有效分配,使每一笔项目经费去向都有依可查,实现项目预算管理的精细化、透明化。为中医药管理部门项目立项决策提供科学依据,促进中医药事业的持续健康发展。方法:主要运用了软件生命周期、文献研究、专家咨询、现场调研等方法确定系统相关需求。设计了系统体系框架、功能模块、项目编码、数据库结构等。运用原型法,快速创建系统原型,依此开展系统软件开发,测试和应用研究。结果:构建了中医药项目预算精细化监控管理系统,在全国31个省(市、区)建立了中医药项目预算三层监控管理体系,实现了项目数据的入库管理,并通过系统的应用研究验证了系统的实用性、有效性。结论:中医药项目预算精细化监控管理系统为中医药项目预算数据资源的优化配置、合理利用、效益最大化提供了有效手段,实现了中医药项目预算分配的有效监控,促进了财务资源的合理配置和资金分配过程的有效监管与项目规范化管理。
[Abstract]:With the development of national support for the development of traditional Chinese medicine, the national budget allocated to the Chinese medicine industry has increased year by year, and the number of Chinese medicine projects has been increasing every year. Covering the scope of grass-roots units of Chinese medicine more and more extensive, the national traditional Chinese medicine management departments of the importance of project management has been increasing. Budget management as an important part of traditional Chinese medicine project management. Especially important. From 2016, traditional Chinese medicine project budget fund allocation mode has changed, the Ministry of Finance, the national Chinese medicine management department no longer stipulates the project undertaking unit, but calculates the result according to the factor law. To the provinces (cities, districts) issued the total budget of traditional Chinese medicine projects and project performance evaluation objectives. The provincial management departments of traditional Chinese medicine by their own decomposition to issue specific indicators, reasonable allocation of funds. The implementation of the project undertaking units and work tasks, the changes in budget allocation methods, increased the autonomy of the provincial departments, but also increased the national traditional Chinese medicine management departments to monitor the specific direction of budget funds. The Chinese medicine budget management adopts the paper record after the event, the management means is relatively backward, the supervision link lags behind, can not adapt to the new fund distribution way. There is an urgent need to study a set of traditional Chinese medicine project budget management system, the use of information technology to change the traditional management model, reform the budget management process to achieve budget allocation monitoring. Objective: to construct the management system of Chinese medicine project budget refinement (hereinafter referred to as "fine system") to realize the function of budget declaration, audit and delivery. Monitoring the allocation of budgetary funds in various localities, implementing project undertaking units and other project management processes, promoting the rational and effective allocation of funds for traditional Chinese medicine projects, so that each project fund can be checked according to its direction. To achieve the project budget management refined, transparent. For the traditional Chinese medicine management department project decision to provide a scientific basis to promote the sustainable and healthy development of traditional Chinese medicine. Methods: the main use of software life cycle. Literature research, expert consultation, field investigation and other methods to determine the system requirements. Designed the system framework, functional modules, project coding, database structure, etc. The prototype method is used to quickly create the system prototype. According to the system software development, testing and application research. Results: the Chinese medicine project budget monitoring and management system, in 31 provinces (cities). Area) has established the traditional Chinese medicine project budget three levels monitoring management system, has realized the project data to enter the storehouse management, and through the system application research has verified the system practicability. Conclusion: the project budget monitoring and management system of TCM project provides an effective means for optimizing allocation, rational utilization and maximization of benefit of the budget data of TCM project. It realizes the effective monitoring of the budget allocation of traditional Chinese medicine projects, and promotes the rational allocation of financial resources, the effective supervision of the process of fund allocation and the standardized management of projects.
【学位授予单位】：湖北中医药大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP315;R288

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