AK医院财政专项补助资金绩效评价研究

发布时间：2018-04-13 12:08

本文选题：公立医院 + 财政专项资金　；参考：《西安石油大学》2017年硕士论文

【摘要】：随着医药卫生体制改革进入深水区,政府开始注重财政专项补助资金的使用效果。卫生计生委、中医药管理局、财政部联合颁发的《公立医院补助资金管理办法》要求对补助资金使用情况进行绩效考核,并将考核结果与资金安排挂钩。财政部发布的《关于推进预算绩效管理的指导意见》提出预算具体执行单位要对预算执行情况进行自我评价,提交预算绩效报告。因此医院必须对财政专项补助资金使用情况进行绩效自评,以提高专项资金使用效率、改善医疗服务。本文围绕财政专项资金绩效评价这一主题,以AK医院为研究对象,分析了绩效评价存在的问题与挑战,明确了论文研究意义与价值。首先,本文从委托代理理论、新公共管理理论和项目管理理论出发,分析了专项资金及其绩效评价的特点,构建了财政资金绩效评价的理论基础;接着通过调查采访、查阅资料分析了AK医院财政专项资金绩效评价现状,将存在问题概括为目标项目特殊性难以体现、评价指标笼统单一、指标权重确定过于主观、评价方案实施范围有限;然后以重点学科建设类项目为突破口,依据有关文件及专家评估,从专项资金投入——使用——产出3个阶段构建出一套符合医疗行业特征的多层次评价指标体系;随后运用层次分析法赋予指标权重,运用功效系数法对指标进行无量纲化处理;接下来结合实践,以眼科国家专科建设项目为例,应用新体系进行绩效评价,并与原有体系对比分析,证明了新体系的优越性及实用性;最后对实施专项资金绩效评价提出了分类评价财政项目、建立评价指标库、科学确定指标权重、完善绩效评价标准、加强绩效评价组织实施的建议。从而为AK医院实施专项资金绩效评价、提高评价质量和效率、为同行业其他单位开展绩效评价提供指导与参考。
[Abstract]:With the reform of medicine and health system entering deep water area, the government began to pay attention to the use effect of financial special subsidy funds.The Public Hospital subsidy Fund Management measures jointly issued by the Health and Family Planning Commission, the Chinese Medicine Administration and the Ministry of Finance require the performance appraisal of the use of the subsidy funds, and the results of the assessment are linked to the fund arrangement.The guidance on the Promotion of Budget performance Management issued by the Ministry of Finance proposes that specific budget execution units should conduct self-evaluation of budget implementation and submit budget performance reports.In order to improve the efficiency of the use of special funds and improve medical services, hospitals must conduct self-evaluation on the use of financial special subsidy funds.This paper focuses on the theme of performance evaluation of financial special funds, taking AK hospital as the research object, analyzes the problems and challenges of performance evaluation, and clarifies the significance and value of the paper.First of all, from the principal-agent theory, the new public management theory and the project management theory, this paper analyzes the characteristics of the special funds and their performance evaluation, and constructs the theoretical basis of the performance evaluation of financial funds.This paper analyzes the current situation of performance evaluation of financial special funds in AK hospital, and summarizes the existing problems as that the particularity of the target project is difficult to embody, the evaluation index is simple, the index weight is too subjective, and the scope of implementation of the evaluation scheme is limited.Then, taking the key discipline construction project as the breakthrough point, according to the relevant documents and the expert evaluation, a set of multi-level evaluation index system which accords with the characteristics of the medical industry is constructed from the three stages of the special fund input-use-output;Then the AHP is used to give the index weight, and the efficiency coefficient method is used to deal with the index dimensionless. Then, combining the practice, taking the national specialty construction project of ophthalmology as an example, the new system is used to evaluate the performance.Compared with the original system, the paper proves the superiority and practicability of the new system. Finally, it puts forward the classification evaluation of financial items, the establishment of evaluation index database, the scientific determination of index weight, and the improvement of performance evaluation standard.Strengthen the implementation recommendations of performance evaluation organizations.It can provide guidance and reference for AK hospital to carry out special fund performance evaluation, improve the quality and efficiency of evaluation, and provide guidance and reference for other units in the same industry to carry out performance evaluation.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322;F812.45

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