In the contemporary medical and health field, the integration of budget and performance has become a crucial tool for enhancing the management level of institutions. By organically integrating budget management and performance evaluation, rational allocation of medical resources can be achieved, overall efficiency can be improved, waste can be reduced, and the quality of medical services can be fundamentally enhanced. This study takes a specific hospital as a case to explore the construction pathway of budget-performance integration and its practical application effects. Through in-depth interviews, questionnaire surveys, and field observations, we collected the challenges encountered and solutions implemented during the hospital's budget-performance management process. The research indicates that constructing an effective budget-performance management system requires coordinated planning across various aspects, including organizational structure, information systems, supervision mechanisms, and staff training. Firstly, regarding organizational structure, a dedicated department for budget-performance management should be established, with clearly defined responsibilities and workflows for all relevant units. Secondly, in terms of information system construction, it is necessary to develop or introduce advanced budget-performance management software to ensure the timeliness and accuracy of information. Regarding supervision mechanisms, a sound internal control system must be established to ensure transparency and fairness throughout the budget execution process. Finally, concerning personnel training, regular training programs should be conducted to enhance staff capabilities in budget and performance management, aiming for comprehensive improvement. Through a detailed analysis and discussion of the integrated budget-performance construction in this hospital, this paper proposes specific implementation pathways and operational recommendations, providing a feasible reference model for other medical and health institutions. The results demonstrate that the integrated budget-performance construction not only improved the hospital's financial management level but also significantly enhanced the quality of medical services and patient satisfaction.

Deng Xianting, Zhao Benli, Ye Ruhong, Xu Zihua, Chen Zihao. Pathways and Practical Case Analysis of Integrated Budget-Performance Construction in Healthcare Institutions. Academic Journal of Medicine & Health Sciences (2025), Vol. 6, Issue 8: 83-90. https://doi.org/10.25236/AJMHS.2025.060811.

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