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Construction Of P Public Hospital Performance Evaluation System Based On Balanced Score Card

Posted on:2023-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y F SunFull Text:PDF
GTID:2544306617999359Subject:Accounting
Abstract/Summary:PDF Full Text Request
Public hospitals,as an important part of China’s medical service system,are the main bearers of China’s medical and health care work,therefore,the focus of China’s health care reform is to improve the performance evaluation system of public hospitals and increase the performance evaluation of public hospitals.It is difficult to establish a scientific and effective performance evaluation system that is suitable for all public hospitals in the country.After years of development and practice,the Balanced Score Card(Balanced Score Card,referred to as BSC)has become a relatively complete performance evaluation tool that can take into account both financial and non-financial indicators.In this context,a study on the construction of a BSC-based performance evaluation system for P public hospitals is of outstanding significance in terms of promoting the new healthcare reform.This paper adopts the method of literature research,case study,questionnaire survey and analytic hierarchy process,from the theoretical basis to the practical level,and studies the construction of the P public hospital based on the BSC performance evaluation system.Firstly,it summarizes the research history and research results of domestic and foreign scholars on the Balanced Score Card and hospital performance,explains the concepts of the Balanced Score Card and performance evaluation,and briefly introduces the theory of management by objectives and the theory of stakeholders.Secondly,it briefly introduces the basic situation of P public hospital,compares the performance evaluation system currently implemented by P public hospital and Z public hospital’s performance evaluation system based on BSC,finds out the problems of the former and analyzes them.Thirdly,starting from the actual situation of P public hospital,combined with the evaluation characteristics of the Balanced Score Card,a comprehensive analysis was made on the feasibility and necessity of introducing BSC in P public hospital.The index of performance evaluation,determine the weight of the index,and establish a performance evaluation system based on BSC.Finally,the operation data of P public hospital in 2021 is brought into the newly constructed performance evaluation system.By analyzing the scores of each index,it is pointed out that P public hospital has heavy patient burden,insufficient patient satisfaction and low medical efficiency in operation.,the lack of emphasis on the overall quality of employees and other issues,and put forward corresponding countermeasures for these problems,and expound the guarantee measures for the implementation of the Balanced Score Card performance evaluation program in P public hospitals.
Keywords/Search Tags:Balanced Score Card, Performance Evaluation, Public Hospital
PDF Full Text Request
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