Study On Performance Evaluation Of AE Eye Hospital Based On The Method Of Efficiency Coefficient

The performance evaluation is an effective and scientific method of enterprise supervision and management.The analysis of the process and results of performance evaluation can reflect the past,guide the present and predict the future,enterprise performance evaluation has been paid more and more attention.The use of the Method of Efficiency Coefficient for enterprise performance evaluation,we can find a more objective and accurate comprehensive score,help enterprises to understand the objective of enterprise performance,to achieve an accurate and fair evaluation of the purpose of corporate performance.The paper is based on China's first listed company AE Eye Hospital as the research object,based on the AE Eye Hospital medical service industry characteristics and the development of the company specific situation,applied the method of case analysis and comparative analysis on performance evaluation of AE Eye Hospital made a feasibility analysis.Then on the basis of summarizing the predecessors' research conclusion to build enterprise performance evaluation index system and standard,selected efficacy coefficient method and the establishment of the index and its calculation formula,on this basis,using The Method of Efficiency Coefficient from the Profitability,Operating capacity,Solvency,Development ability and Additional capacity of AE Eye Hospital performance performance evaluation and analysis.Vertical evaluation analysis results show that the AE Eye Hospital all index score between 2011 and 2015 at the stable rise and higher level stage,Profitability,Operating capacity and Additional capacity of index mean score remained above 0.6,in the industry a good level of development capacity increased year by year,even get 1 points out of the good performance in 2015,and every year to maintain Solvency score in 1 points,reaching the level of outstanding trades.Horizontal evaluation analysis results showed that AE Eye Hospital comprehensive performance evaluation index was superior to that of Topchoice Medical Investment Corporation,but was poor in Profitability and Additional capacity score.Overall,AE Eye Hospital relying on its unique "triple chain" and "partnership" business model achieved on corporate financial performance advantages,but there are still not optimistic about the recovery of accounts receivable,inventory has not been a good management,raise money didn't get the effective utilization of deficiencies.Finally,this paper puts forward some corresponding suggestions on the problems existing in the research.First,it is necessary to guard against potential medical risks and realize balanced development.Second,need to strengthen the operation of capital and speed up expansion.Third,is to do a good job inventory management,strengthen accounts receivable recovery.The contribution of this paper is to provide some reference for the decision making of stakeholders,creditors,suppliers and other stakeholders in AE Eye Hospital,also provide some inspiration for the development of our country will enter the health service industry of private enterprises,and promote the healthy development of the medical service industry in our country.