Study On Performance Of Revenue And Expenditure In Two Jikun Hospitals Of Urumqi

Objective:To learn business situation and balance of payments of two Jikun hospital in Urumqi in recent years by investigation, discuss difficulties, countermeasures and performance evaluation of revenue and expenditure management, accumulate experience and provide basis for the future promotion of revenue and expenditure management in the region of qualified medical and health institutions. Method:Research basic situation,balance of payments status performance evaluation and atitude on revenue and expenditure management of two Jikun hospital in Urumqi by literature research, personal interviews, SWOT analysis and other methods. Collecting benchmark performance data of two Jikun hospital in the past three years with a correlation coefficient, Delphi expert consultation and questionnaire survey by a retrospective study, establishing performance evaluation system after the implementation of revenue and expenditure management and determine the weight of each index, evaluating the performance of two hospitals in 2007-2009 by the weighted index method. Result:1) Implementation of revenue and expenditure management in the hospital can effectively change the situation of the old economic mechanism, be conducive to integration of health services and improvement of health resources utilization, be conducive to the development of the hospital to the direction of public welfare, and promote the quality and efficiency of medical and health services; 2)To determine performance evaluation index system of revenue and expenditure management, including 3 first-level indicators of the allocation of resources, professional standards, operating conditions; 9 second-level indicators of material resources, human resources, efficiency, service quality, medical quality, business expansion performance, operational efficiency, medical benefits and patients costs; 52 third-level indicators. Conclusion:1) To implement revenue and expenditure management in Jikun hospitals, the following aspects must be done. First, the concept of a person need to change. Second, the management system must be improved. Third, a stable financial ensuring mechanism must be established. Fourth, budget management approach need to be identified. Fifth, a scientific and rational performance evaluation system must be established. Sixth, personnel system must be reformed. Seventh, the concept of health insurance pre-paid system must be balanced.2) Performance evaluation system of revenue and expenditure management the project established evaluates the development of the hospital from multiple aspects, with the actual in line. The index system is scientific, operational, and comparable. Performance evaluation of the other hospitals can refer to it.