Research On The Construction Of Public Hospital Financial Performance Evaluation System Based On BSC(Balanced Scorecard)

In order to promote running performance, public hospitals have to attach importance to profitability, and meanwhile it’s avoidable to seek for methods to increase their income. Under the instruction of these evaluation system, many public hospitals tried to transfer the medical costs to patients, which results in the problem of expensive medical expense. But as a Public hospital, it’s of equal importance to guarantee that the state-owned capital being well used and perform a public perfect. In this paper, our main topic is "construction of financial performance evaluation system of public hospital based on the Balanced Scorecardas, our aim is to enrich the research achievements in the area of financial performance of public hospitals, and further promote the reform of public hospitals,improve the efficiency of the management of public hospitals.The core of this paper is the method of using the balanced scorecard to build the financial performance evaluation system of public hospitals. Based on this topic, we will be on financial performance evaluation of the main body, content and principle of introduction, to construct public hospital financial performance evaluation system, and combined with the data obtained from the empirical study on the established financial performance evaluation system for validation. We expect to have the aid of the evaluation system, to help our country’s public hospitals to improve their management efficiency and competitiveness, create greater social value at the same time, in order to promote the local medical level and make contribution to the quality of life of the masses.Through the study of the subject, this paper draws the following conclusion:to establish a complete financial performance evaluation system for the public hospitals is very urgent and necessary; Financial performance evaluation based on the balanced scorecard can fully reflect the actual operating conditions of public hospitals, to provide effective guidance to the development of public hospital, realize the sustainable development; The balanced scorecard performance evaluation system in the various factors affecting the development of public hospital operation and achieve the balance between, effectively solve the public hospital performance evaluation in the contradiction between economic benefit and social value. The balanced scorecard performance evaluation of financial system not only objectively reflect the actual status of the current public hospital, and identify the future trends and possible risk, the train of thought and basis for the management to make decisions to, thereby promoting public hospital growing and development.