摘要
目的:分析2014—2021年武汉市卫生健康部门财政收支预算和决算偏离情况,为控制预决算偏离提供政策建议。方法:利用2014—2021年国家统计局数据、武汉市卫生健康部门及其他部门预算公开、决算公开数据进行统计学分析,通过对比分析卫生健康部门财政拨款预算和决算偏离情况。结果:武汉市卫生健康部门预决算偏离程度逐渐缩小;武汉市卫生健康单位预算编制精细度有待提高;地方政府债务、上级转移支付资金等项目资金未编入年初预算是导致武汉市卫生健康部门预决算偏离度较大的主要原因。结论:要持续发挥绩效考核对预算的监督作用,完善全面预算管理体系,健全上级转移支付制度。
Objective:To analyze the budget and final account deviation of Wuhan Health Department from 2014 to 2021,and provide policy suggestions for controlling the budget and final account deviation.Methods:Statistical analysis was carried out using the national data of the National Bureau of Statistics from 2014 to 2021,the budget and final account disclosure data of the Wuhan Health Department and other departments,and the deviation of the financial allocation budget and final account of the Health Department were analyzed through the comparison.Results:The deviation degree of the budget and final accounts of the health department in Wuhan gradually reduced;the budget preparation precision of Wuhan health units needs to be improved;the project funds such as local government debt and superior transfer payment funds are not included in the budget at the beginning of the year,which is the main reason for the large deviation of the health budget and final accounts in Wuhan.Conclusion:It needs to continuously exert the supervision function of performance appraisal on budget;improve the comprehensive budget management system and the superior transfer payment system.
作者
郭蓉芳
罗程
徐凌
GUO Rong-fang;LUO Cheng;XU Ling(Wuhan Emergency Center,Wuhan,430015,China;不详)
出处
《中国卫生经济》
北大核心
2023年第6期76-79,共4页
Chinese Health Economics
基金
武汉市卫健系统财务管理骨干人才培养项目阶段性成果。
关键词
财政拨款
财政预算
财政决算
偏离度
武汉
financial input
financial budget
fiscal final accounts
deviation degree
Wuhan
