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Research On Performance Evaluation Index System Of Public Hospitals Based On BSC

Posted on:2019-12-31Degree:MasterType:Thesis
Country:ChinaCandidate:L BaiFull Text:PDF
GTID:2394330548970910Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous advancement of medical reform,the development of medical service and the appearance of more special medical services,the competitive environment of medical industry is becoming fiercer.Public hospitals have the essential attribute of Commonweal,which is supported by the Government and enjoys certain preferential policies.After the new health reform,China gradually combats arbitrary charges,and totally abolished medical markups.Public hospitals in the case of insufficient financial compensation,mainly rely on revenue to operate,which are more focused on the "quantity" requirements.Over the longer term,hospital ignored the patient's growing demand for service environment and quality of service.In the diversified competitive environment,public hospitals are facing a certain degree of threat for its survival and development.The hospital's performance has the most direct impact on the patient's health,and the assessment of hospital performance has a great role in guiding the hospital's top-down behavior.The performance evaluation index system based on the Balanced Scorecard was first used in the performance evaluation of the company.Later,some scholars believe that it will achieve better results when applied to non-profit organizations,for example,to promote the realization of the organization's strategic goals,inspire employees' enthusiasm and so on.One of the focuses of current medical management in China is to establish a hierarchical diagnosis and treatment system.Secondary hospitals carry an important mission of promoting bidirectional treatment and up-and-down linkage.The improvement of its current performance appraisal structure to transform the hospital's original rigidity and profit-seeking model is of great significance for public hospitals reverting to public welfare attributes and mobilizing the enthusiasm of employees to ultimately better serve patients.This article takes the KR hospital as an example and finds that its current performance appraisal has such defects as excessive weight of economic indicators,lack of patient-centered service awareness,and a single assessment model,which makes medical staff lack of sense of developing themselves with scientific research,business standards,and medical services.And the way in which the average performance is taken,also makes the administrative and logistics personnel lose their enthusiasm for work.In order to solve the above problems,this paper selected the Balanced Scorecard as the basis of the reconstruction index system.Under the precondition of fully understanding the strategic objectives of the hospital,a new performance evaluation index was designed from the four dimensions of patient,finance,internal processes,learning and growth,and finally put forward relevant suggestions and safeguard measures for the effective implementation of the performance system.In order to positively respond to relevant national policies,establish a performance appraisal and incentive system that focuses on the responsibilities of each job,focusing on service quality,quantity,and patient satisfaction,so as to better serve the people and better realize the social benefits of the hospital.At the same time,it also hopes to provide some reference for the Balanced Scorecard in combination with the present situation of China's medical treatment and development goals to apply research on the performance management of public hospitals.
Keywords/Search Tags:Balanced scorecard, Performance evaluation, Public hospital
PDF Full Text Request
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