Research on budget performance management in public hospitals
Huilin Li
Guangdong University of Science & Technology
DOI: https://doi.org/10.59429/bam.v7i4.12396
Keywords: budget performance management; public hospitals; resource allocation
Abstract
Budget performance management is crucial for enhancing the efficiency and equity of public hospitals in China. This study examines the challenges and strategies associated with budget performance management in public hospitals, highlighting issues such as unscientific budget formulation, unclear performance targets, and inadequate application of results. These problems are exacerbated by ongoing reforms in medical insurance payment systems and rising demands for high-quality development. The research underscores the need to integrate performance evaluation into budget decision-making, emphasizing the shift from resource allocation to outcome-oriented management. It identifies institutional gaps, an unbalanced indicator system, and weak data governance as key barriers. Recommendations include establishing a closed-loop performance management process, strengthening the link between evaluation results and resource allocation, and promoting informatization using big data and AI.
References
[1] Beer-Toth K. Local financial autonomy in theory and practice [J]. 2009.
[2] Mauro S G, Cinquini L, Grossi G. Insights into performance-based budgeting in the public sector: a literature review and a research agenda [J]. Public Budgeting in Search for an Identity, 2020, 12(3): 7-27.
[3] Piatti-Funfkirchen M, Hadley S, Mathivet B. Alignment of Performance-Based Financing in health with the government budget [J]. 2021.
[4] Brand T, Goetjes E, Blankart K. To seek program accreditation, innovation, or both?Examining the Interdependencies in high-reliability health care organizations [J]. Schmalenbach Journal of Business Research, 2023, 3(2): 1-22.
[5] Lee P N-s. Public Policy and Health Care in China: The Case of Public Insurance [M]. Taylor & Francis, 2023.
[6] Felicio T, Samagaio A, Rodrigues R. Adoption of management control systems and performance in public sector organizations [J]. Journal of Business Research, 2021, 124: 593-602.
[7] Siverbo S, CAker M, Akesson J. Conceptualizing dysfunctional consequences of performance measurement in the public sector [J]. Public management review, 2019, 21(12): 1801-1823.