Research On Financial Performance Evaluation System Of Stated Hospitals

Since reform and opening up the country’s economic development achievements in all respects, but medical and health services, "difficulty", "expensive" has become increasingly prominent and worse. Public hospitals are nonprofit in nature, is an important part of China’s medical market, medical institutions bear a certain degree of social responsibility, which is funded largely dependent on government investment. In recent years, due to the limited government spending on public hospitals, and how to improve the performance of public hospitals, the Government’s fiscal investment incentives more effectively achieve the goals of the public welfare is a priority in public hospitals. Financial performance evaluation of public hospitals, we can understand the strengths and weaknesses of the management of public hospitals, based on the evaluation results to establish strategic development goals of public hospitals on the other, to objectively evaluate the effectiveness of using government investment in public hospitals, provide the basis for government funding policy. Therefore, the study of financial performance evaluation index system in public hospitals is very necessary.This paper is divided into five chapters, the first chapter is an introduction, introduces the financial background of the research on the performance evaluation index system of public hospitals and their significance. And reviewed has both at home and abroad related research, proposed paper of research ideas and research method; second chapter is analysis public hospital financial performance evaluation of theory based, from non-profit organization of features starting explained public hospital financial performance of meaning, then from commissioned agent theory, and system management theory, and resources rely on theory and Super property theory described public hospital financial performance evaluation according to of theory, last introduced public hospital financial performance evaluation of several method; third chapter is building public hospital financial performance evaluation indicators, First analysis public hospital financial performance evaluation status, then according to indicators building of principles design out four class,12 a public hospital financial performance evaluation indicators; fourth chapter is financial performance in Anhui province public hospital of empirical test, using SPSS software used factor analysis method on by selected of sample data for evaluation and analysis, obtained each year of integrated ranking, again to other province as reference object, on Anhui Province of results for compared analysis. Fifth chapter policies and recommendations, based on empirical results several suggestions for improving the financial performance of public hospitals, and do the research prospects.Innovation of this paper lies in research and research perspective in two ways. In terms of content, breaking past just the for-profit organizations to evaluate the performance limitations of the study, this paper is concerned with non-profit organization of performance evaluation, and public hospitals were chosen as the object of study. On research perspectives, selected specifically to evaluate the financial performance of public hospitals in a region, and compare it with other regions. Public hospital performance evaluation research started late in China and study multi stays in on the construction of index system and on the rarely applied to a particular public hospitals in the provinces, and compared to the other provinces. Therefore, we use factor analysis of Anhui Province 2006-2013 to evaluate the financial performance of public hospitals and select other 2013 provinces compare, analyze the advantages and- disadvantages of public hospitals in Anhui Province. Study put forward proposals to improve the financial performance of public hospitals in Anhui Province.