MC公立医院财务绩效评价指标体系的研究

发布时间：2018-01-11 14:21

本文关键词：MC公立医院财务绩效评价指标体系的研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国社会经济的发展,人民群众不断增长的医疗服务需求与医疗卫生服务能力之间的矛盾日益突出。公立医院是我国医疗卫生事业发展的中坚力量。在深化医疗卫生体制改革的过程中,推进公立医院发展模式的转变,逐步探索和构建更加合理的绩效管理体系,对我国医疗卫生事业的健康发展具有十分重要的战略意义。本文从绩效管理相关理论出发,结合MC公立医院财务绩效评价问题的实践,来研究公立医院财务绩效评价指标体系构建问题,希望本研究的结论能为其他公立医院财务绩效评价提供相关建议。本文首先介绍了财务绩效评价相关的理论,包括:系统管理理论、目标管理理论以及组织行为理论。同时,本文还回顾了绩效评价的主要方法,包括平衡计分卡和关键绩效指标。这些理论和方法在企业绩效评价中得到了成功实践,也是公立医院财务绩效评价指标体系构建的理论依托。公立医院是公益性事业单位,不以盈利为目的,本文基于公立医院和企业存在的差异,分析了公立医院财务绩效评价的目标、评价的内容以及实施评价的主体。通过介绍MC公立医院财务绩效评价的实践,提出公立医院财务绩效评价体系与企业的评价体系应该有所不同,取消财务效益状况的评价,改为成本管理评价,同时考虑到公立医院原则上不借入非流动负债,在评价指标权重上应调低债务风险指标的权重等多项建议。研究结果显示,基于公益性组织的特点,新的财务绩效评价指标体系能更好地反映公立医院财务绩效水平,建议MC公立医院继续开展该改革。
[Abstract]:With the development of our social economy. The contradiction between the people's increasing demand for medical services and the ability of medical and health services is increasingly prominent. Public hospitals are the backbone of the development of medical and health care in China. In the process of deepening the reform of the medical and health system, the public hospitals are the backbone of the development of medical and health services in China. . Promote the transformation of the development model of public hospitals, and gradually explore and build a more reasonable performance management system. It is of great strategic significance for the healthy development of medical and health undertakings in China. This paper starts from the theory of performance management and combines the practice of financial performance evaluation in MC public hospitals. To study the establishment of financial performance evaluation index system of public hospitals, I hope that the conclusions of this study can provide relevant recommendations for other public hospitals financial performance evaluation. Firstly, this paper introduces the relevant theory of financial performance evaluation. Including: system management theory, objective management theory and organizational behavior theory. At the same time, this paper also reviews the main methods of performance evaluation. Including balanced scorecard and key performance indicators, these theories and methods have been successfully applied in enterprise performance evaluation. Public hospitals are public welfare institutions, not for the purpose of profit, this paper based on the differences between public hospitals and enterprises. This paper analyzes the objectives, contents and main body of financial performance evaluation of public hospitals, and introduces the practice of financial performance evaluation in MC public hospitals. It is suggested that the evaluation system of financial performance of public hospitals should be different from that of enterprises, and the evaluation of financial benefits should be replaced by evaluation of cost management. At the same time, considering that public hospitals do not borrow non-current liabilities in principle, we should reduce the weight of debt risk indicators in the evaluation index weight. The research results show that based on the characteristics of public welfare organizations. The new index system of financial performance evaluation can better reflect the level of financial performance of public hospitals. It is suggested that MC public hospitals should continue to carry out the reform.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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