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A Research Of Designing The Performance Evaluation Of H Military Hospital Based On Balanced Scorecard

Posted on:2020-11-17Degree:MasterType:Thesis
Country:ChinaCandidate:X LiuFull Text:PDF
GTID:2404330578463078Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform of China’s medical and military systems,the implementat ion of policies such as drug "zero price difference" and the reduction of defen se expenditure on military logistics units have limited the development of milit ary hospitals.In 2018,China issued a new policy requiring the military to sto p paid services,which made the disadvantages of military hospitals more and more prominent.In such a critical period,military hospitals need to develop a performance evaluation system suitable for the current situation and developmen t.As a new performance evaluation tool,balanced scorecard can meet such req uirements.For H military hospital,the current performance evaluation system based o n financial indicators seriously affects the enthusiasm of its medical staff and h inders the long-term development of the hospital.As a new performance evalu ation tool,balanced scorecard combines the hospital development strategy with the department and individual goals of the staff.If H military hospital adopts t he performance evaluation system based on balanced scorecard,on the one han d,it strengthens the performance evaluation of H military hospital,helps H mil itary hospital find the problems in operation and management,and promotes its strategic development.On the other hand,this work also provides reference fo r other military hospitals of the same type in optimizing the performance level,so as to comprehensively improve the service and support capacity of the mil itary health system.In this paper,H military hospital was selected as the research object.First ly,the status quo of the evaluation system of H military hospital was analyzed.Based on financial indicators,focusing too much on short-term and results;T he evaluation index is disjointed from the hospital strategy,and the actual eval uation effect is general;There is no index to evaluate the development of the army,and it cannot reflect the particularity of military hospitals.Secondly,und er the guidance of balanced scorecard and other relevant theories,combined wi th the actual situation inside H military hospital,through literature search and questionnaire survey and other research methods,a three-level performance eval uation system of "Hospital--Department--Staff" for H military hospital was established.Then,the indicator system of the performance evaluation system w as established by the expert consultation method,and the weight coefficients of each indicator were calculated by the analytic hierarchy process.Finally,the p erformance evaluation system of H military hospital based on the balanced scor ecard was formed.At the same time,the target value of each evaluation index is established,so that departments and medical staff can implement the develo pment strategy of H military hospital and realize the strategic development of H military hospital.It is hoped that this study can provide theoretical support for the management decision of military hospitals and play an important role i n guiding the construction of a reasonable and efficient hospital performance e valuation mechanism.
Keywords/Search Tags:Performance Evaluation, Balanced Scorecard, Military Hospital, Index Weight
PDF Full Text Request
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