本文關(guān)鍵詞：MC公立醫(yī)院財(cái)務(wù)績效評價(jià)指標(biāo)體系的研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國社會經(jīng)濟(jì)的發(fā)展,人民群眾不斷增長的醫(yī)療服務(wù)需求與醫(yī)療衛(wèi)生服務(wù)能力之間的矛盾日益突出。公立醫(yī)院是我國醫(yī)療衛(wèi)生事業(yè)發(fā)展的中堅(jiān)力量。在深化醫(yī)療衛(wèi)生體制改革的過程中,推進(jìn)公立醫(yī)院發(fā)展模式的轉(zhuǎn)變,逐步探索和構(gòu)建更加合理的績效管理體系,對我國醫(yī)療衛(wèi)生事業(yè)的健康發(fā)展具有十分重要的戰(zhàn)略意義。本文從績效管理相關(guān)理論出發(fā),結(jié)合MC公立醫(yī)院財(cái)務(wù)績效評價(jià)問題的實(shí)踐,來研究公立醫(yī)院財(cái)務(wù)績效評價(jià)指標(biāo)體系構(gòu)建問題,希望本研究的結(jié)論能為其他公立醫(yī)院財(cái)務(wù)績效評價(jià)提供相關(guān)建議。本文首先介紹了財(cái)務(wù)績效評價(jià)相關(guān)的理論,包括:系統(tǒng)管理理論、目標(biāo)管理理論以及組織行為理論。同時(shí),本文還回顧了績效評價(jià)的主要方法,包括平衡計(jì)分卡和關(guān)鍵績效指標(biāo)。這些理論和方法在企業(yè)績效評價(jià)中得到了成功實(shí)踐,也是公立醫(yī)院財(cái)務(wù)績效評價(jià)指標(biāo)體系構(gòu)建的理論依托。公立醫(yī)院是公益性事業(yè)單位,不以盈利為目的,本文基于公立醫(yī)院和企業(yè)存在的差異,分析了公立醫(yī)院財(cái)務(wù)績效評價(jià)的目標(biāo)、評價(jià)的內(nèi)容以及實(shí)施評價(jià)的主體。通過介紹MC公立醫(yī)院財(cái)務(wù)績效評價(jià)的實(shí)踐,提出公立醫(yī)院財(cái)務(wù)績效評價(jià)體系與企業(yè)的評價(jià)體系應(yīng)該有所不同,取消財(cái)務(wù)效益狀況的評價(jià),改為成本管理評價(jià),同時(shí)考慮到公立醫(yī)院原則上不借入非流動負(fù)債,在評價(jià)指標(biāo)權(quán)重上應(yīng)調(diào)低債務(wù)風(fēng)險(xiǎn)指標(biāo)的權(quán)重等多項(xiàng)建議。研究結(jié)果顯示,基于公益性組織的特點(diǎn),新的財(cái)務(wù)績效評價(jià)指標(biāo)體系能更好地反映公立醫(yī)院財(cái)務(wù)績效水平,建議MC公立醫(yī)院繼續(xù)開展該改革。
[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.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：R197.322

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