A Study On Financial Performance Evaluation Index System Of Stated Hospitals In MC

With the development of social economy,the contradiction between the increasing demand for medical services and the ability of medical service has become increasingly prominent.Public hospitals are the backbone of the development of China's medical and health undertakings.In the process of health care reform,promote the transformation of development mode in public hospitals,and gradually explore and build a more reasonable performance management system,has a very important strategic significance for the healthy development of China's medical and health undertakings.This paper starts from the related theories of performance management,combined with the practice of financial performance evaluation of MC in public hospitals,to study the problem of the construction of financial performance evaluation system of public hospital,hope the conclusion of this study can provide some suggestions for other financial performance evaluation of public hospitals.This paper first introduces the theory of financial performance evaluation,including: system management theory,target management theory and organizational behavior theory.At the same time,this paper also reviews the main methods of performance evaluation,including the Balanced Scorecard and key performance indicators.These theories and methods have been successfully applied in the enterprise performance evaluation,and also the theoretical basis of the financial performance evaluation index system.The public hospital is a public institution,not for profit,the difference between public hospitals and enterprises based on the analysis of the main objectives,evaluation of financial performance evaluation of public hospitals as well as the contents of the evaluation of implementation.Through the practice of the financial performance evaluation of MC in public hospitals,the public hospital financial performance evaluation system and the evaluation system of enterprise should be different,cancel the financial situation of the evaluation,to cost management evaluation,taking into account the public hospitals should not borrow non current liabilities,should lower the debt risk index weights and a number of recommendations in the the weights of the evaluation indexes on.The results show that the new financial performance evaluation index system based on the characteristics of public welfare organizations can better reflect the level of financial performance of public hospitals,it is suggested that MC public hospitals continue to carry out the reform.