【摘要】：績效預(yù)算是近年來公共預(yù)算改革的方向,是以績效為基礎(chǔ),將目標(biāo)責(zé)任制、全面預(yù)算管理與績效評價有機(jī)結(jié)合,拓寬了管理會計的新思路�？冃ьA(yù)算在公立醫(yī)院管理中的應(yīng)用,對于優(yōu)化資源配置和提高管理績效具有重要的意義。
[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.
【作者單位】： 桂林市人民醫(yī)院;
【分類號】：R197.322

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