预算考核评价是实施全面预算管理的重要环节之一。但由于医疗卫生体制改革的步伐快于预算管理改革的步伐,大多数公立医院在全面预算的考核和评价上还处于探索阶段,以致影响了预算的执行效果。本文结合公立医院的特点和医院在改革发展中的主体地位,对完善公立医院全面预算的考核评价机制进行一些探讨。一、预算考评的作用预算的考核和评价在全面预算管理中起着承上启下的重要作用,既是对前面预算执行结果的验证和 Evaluation of budget assessment is one of the important aspects of the implementation of a comprehensive budget management. However, due to the pace of health care reform being faster than that of budget management reform, most public hospitals are still at an exploratory stage in the assessment and evaluation of the overall budget, which has affected the implementation of the budget. In this paper, the characteristics of public hospitals and hospitals in the reform and development of the dominant position, to improve the public hospital full budget assessment mechanism to conduct some discussion. First, the role of budget appraisal Budget appraisal and evaluation plays an important role in the overall budget management, both on the implementation of the results of the previous budget verification and