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Resumo: Escrito sob a forma de um ensaio teórico, o artigo levanta reflexões sobre o modo de gestão do orçamento público no Brasil e sua articulação com dois eixos temáticos: tratamento da dívida pública e promoção de políticas sociais. As considerações finais apontam para a possibilidade de associar as práticas na gestão do orçamento federal brasileiro e um estado de exceção econômica perpetuado ao longo do tempo e, como desdobramento, limitante da promoção de direitos de proteção social.
Abstract: Written in the form of a theoretical essay, the article raises reflections on the way the public budget is managed in Brazil and its articulation with two thematic axes: austerity, treatment of public debt and promotion of social policies. Final considerations point to the possibility of associating practices in the management of the Brazilian federal budget and a state of economic exception perpetuated over time and, as a result, limiting the promotion of social protection rights.
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Objective:To understand the construction and problems of budget management system in public hospitals, and to provide countermeasures and suggestions for its continuous improvement and construction.Methods:Literature review was used to summarize the national policy requirements for comprehensive budget management system of these hospitals in China. Random sampling was used to select 109 public hospitals as pilots, and a questionnaire was customized from March to April in 2019, to investigate the current budget management and problems, with the data studied by descriptive statistical analysis.Results:Seventy-seven hospitals (70.64%) reported in self-appraisal their budget management as satisfactory and above, 78 hospitals (71.56%) had in place a comprehensive budget management system, 90 hospitals(82.57%) had in place a budget management committee, and 91 hospitals (83.49%) had in place refined budget preparation. The main problems were unclear budgeting requirements and nonstandard process, poor information integration and informationization, inadequate inter-department synergy, and poor alignment between business and finance.Conclusions:The public hospitals are recommended to enhance their comprehensive budget management system and their informationization, for full-process informationized management.
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Resumo Contemporaneamente, verifica-se a apropriação de tecnologias de informação e comunicação (TIC) por iniciativas que têm como meta a participação cidadã, cujo exemplo emblemático é o orçamento participativo digital (OPD). O objetivo deste estudo foi analisar plataformas de OPD, buscando identificar seus modelos de interatividade e avaliar quão profícuas são as funcionalidades oferecidas em termos políticos no sentido de transmissão de informação política, formulação da agenda pública, emissão de opinião, negociação da diferença e tomada de decisão política. Essa análise possibilitou enquadrar as ferramentas disponibilizadas em seis níveis de interatividade, com base nas variáveis nível de controle do receptor e direção da comunicação, e identificar a quais modelos de OPD as diversas funcionalidades correspondem, bem como quais fases do processo decisório e do ciclo de políticas públicas são contempladas em cada experiência em foco. Foram desenvolvidos estudos de caso em perspectiva comparada, buscando contemplar a diversidade de formatos de OPD existentes.
Resumen Contemporáneamente, se constata la apropiación de las tecnologías de la información y la comunicación por parte de iniciativas que tienen como meta la participación ciudadana, cuyo ejemplo emblemático es el Presupuesto Participativo Digital (PPD). El objetivo de este estudio fue analizar plataformas de PPD, buscando identificar sus modelos de interactividad y evaluar en términos políticos cuán ventajosas son las funcionalidades ofrecidas en el sentido de transmisión de información política, formulación de la agenda pública, emisión de opinión, negociación de la diferencia y toma de decisión política. Este análisis permitió encuadrar las herramientas disponibles en seis niveles de interactividad basados en las variables nivel de control del receptor y dirección de la comunicación, e identificar a qué modelos de PPD corresponden las diversas funcionalidades, así como qué fases del proceso de decisión y del ciclo de políticas públicas están incluidas en cada experiencia analizada. Se desarrollaron estudios de caso en perspectiva comparada, tratando de considerar la diversidad de formatos de PPD existentes.
Abstract Participatory initiatives have increasingly used Information and Communication Technology, such as the Electronic Participatory Budgeting (ePB) to expand and improve participation. This research analyzes ePB platforms emphasizing interactivity aspects, as well as evaluating - in political terms - their functions regarding the dissemination of political information, sharing opinions, agenda-setting, and decision-making. This analysis examined the platforms' tools types of interactivity based on two variables: the level of the receiver's control and communication direction. The research identified ePB models and how the platforms' functions are connected to each of them. The study also recognized in which phases of the decision-making process and the policy cycle the electronic participation is more likely to occur. Case studies in a comparative perspective were used to understand the variety of experiences of ePB.
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Public Policy , Public Administration , Budgets , Community Participation , Information TechnologyABSTRACT
Cost management is an indispensable part of the economic management of public hospitals,but there are still some problems in the cost control of public hospitals in China.The work of budget management and cost accounting just stays on the surface.Hospitals are running on a large scale and spending too much to make waste.Rules and regulations are incomplete.Staff awareness of cost control is indifferent.The internal audit supervision mechanism is incomplete.Establishing comprehensive budget management is helpful for hospital managers to make decisions,which can effectively improve the cost consciousness of all staff in hospitals,and reduce the management cost of hospital.The goal of cost control should be clearly defined in public hospitals.Hospitals should improve the rules and regulations of cost control.The capital structure of the hospital and the efficiency of fund utilization should be improved.The management of human cost should be taken into account and the idea of cost control should be established.Internal audit supervision should be strengthened.
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Objective:To improve the level of hospital total budget management.Methods:It carried out the integration of finance and business information,put forward the budget control from financial process to business process,to achieve the effect of business treatment,accounting treatment and budget control synchronization.It enriched budgetary indicators,put integrating business indicators into the budgetary index system.Results:The total budget management based on finance and business integration could guarantee the authoritativeness of hospital's budget control,improve the breadth and depth of budget management,and reduce the intensity of accounting work.Conclusion:The total budget management based on finance and business integration could effectively improve the level of hospital economic management.
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Performance budgeting has been the direction of public budget reform in recent years.It is based on the performance,the target responsibility system,comprehensive budget management and performance evaluation of organic integration,broaden the management of new ideas.The application of performance budget in public hospital management has great significance to optimize the allocation of resources and improve management performance.
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Performance budgeting has been the direction of public budget reform in recent years.It is based on the performance,the target responsibility system,comprehensive budget management and performance evaluation of organic integration,broaden the management of new ideas.The application of performance budget in public hospital management has great significance to optimize the allocation of resources and improve management performance.
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Objective To learn the current deployment and problems of medical equipment at 44 hospitals directly under or managed by the NHFPC,studying the correlation between the number of equipment deployment,and amount of outpatients/inpatients and inpatient surgeries for recommendations on scientific and rational deployment of medical equipment.Methods Literature review,expert consultation and questionnaire survey methods were used to study the use and problems in hospital equipment deployment.EpiData was used to build a database,and the means,standard variations and constituent ratios were applied for descriptive analysis of medical equipment deployment of the hospital departments.The data of hospital equipment usage and staffing,hospital beds,and service volume were subject to correlation analysis.Results 24 of the 44 hospitals were deployed with class-A medical equipment,covering eight types and 43 devices;the 44 hospitals were deployed with 441 class-B equipment of five types;the equipment types in great demand at such hospitals were MRI (77.27%),CT (70.45%),bioanalysis devices (68.18%),conventional radiation devices (52.27%),and conventional equipments (54.55%).The survey found a positive correlation ( P <0.05 ) between the equipments,and the amount of outpatients/inpatients and inpatient surgeries.Conclusions Hospitals should further establish and improve their deployment management system,rationalize their deployment procedures,and use scientific and rational deployment.Such approaches as equipment sharing,centralized management and performance appraisal could be called into play to improve equipment efficiency.
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In recent years,Shanghai is exploring the implementation ot comprehensive budget management in community nealtn center,but facing some problems in process:the budget management model is still not unified,"separation between revenue and expenditure" policy is not really implemented,the financial subsidies is not combined with performance appraisal.Meanwhile within the center,the personnel funds are approved by public sector,the operation funds are not standardized,and project funds are relatively chaotic.It is recommended to carry out cost accounting of community health center,clarify expenditure,introduce standardized workload in community health center to promote budgeting scientifically,strengthen the information construction to make budget implementation assessment,and establish a performance appraisal linked to the government subsidy mechanism.
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This paper analyzes the concept of hospital financial information management and the current situation.From the perspective of public hospital reform, we proposed the hospital should fulfill the information-based budget management and salary management, construct hospital information-based cost control flowsheet, build message conducting and transferring program, that budget should be achieved as soon as possible, information technology should be applied in hospital management, and build a complex financial information management team as soon as possible.
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Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.
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Objective:To analyze the process of fixed assets management problems and the value of timeliness of fixed assets management. With the monetary value of timeliness, fixed assets management ideas to enhance the medical industry. Methods:through the analysis of fixed assets in medical industry is easy to appear the problem to improve the health care industry management of fixed assets, with the currency time value concept to manage the fixed assets, as well as lay the foundation of benefit analysis of fixed assets. Results: in the health care industry fixed assets management, perfect the management, use cost benefit assessment of monetary time value to fixed assets. Conclusion:through the monetary time value to measure the management of fixed assets, fixed assets management of the medical industry reached a new height.
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A good funds budget can optimize efficiency of the research funds. Through the implementation of a National Science and Technology Major Project, the authors analysed the budget management proposed some skills and suggestions for the planning and management of budget.
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Objective To solve the problem of army hospital expenditure over budget software controlling.Methods In the army hospital accounting reckoning system,database trigger mechanism was used to intelligently control expenditure over budget.Results Expenditure was controlled strictly and intelligently.Financial problems were checked effectively.Conclusion The methods that automatically control budget by trigger is simple and effective.It enhances budget management of hospital effectively.