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An Investigation On Establishing The Performance Appraisal System Based On Balanced Scorecard In The X County People's Hospital

Posted on:2020-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:C Q HeFull Text:PDF
GTID:2404330578969750Subject:Accounting
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Under the new situation,the government continued increasing the breadth and depth of the medical and health system reformed.Although the hospital has formed the mechanism in domestic medical field of supply,demand,control and the comprehensive layout for a long time,aiming at managing the hospital reasonably which gradually becomes a widespread concern on designing various medical institutions and an efficient,systematic performance evaluation mechanism at present stage.The reform has brought a lot of development opportunities for the medical industry,but also faces enormous challenges.At present,the public hospitals performance of current interest orientation distribution system deviate from the organizational goal of public welfare.The performance evaluation of formal forms could not effectively guide the appraisers to improve performance and seniority performance management system,which could not reflect the ability of laborers and gain a better performance management.The fairness of performance management would also restricted the ability of workers and the development of hospitals.The balanced scorecard(BSC),as a very effective management tool,has the characteristics of being hierarchical,less precise and more operability,which could use some significant index to reflect the comprehensive balance between financial and non-financial measures,long-term goal and short-term goals,external and internal factors,results and processes as well as management and business performance.Meanwhile,the objectives and measures in the BSC are interlinked.This link not only includes the causality,but also the measures of results and the processes that lead to them which could reflect the organizational strategy ultimately.It would achieve standardized hospital performance evaluation and establish the correct value orientation accurately within the hospital and guide the hospital to return to the goal of public welfare organizations by combining the effect BSC with improving hospital performance management.In view of the complicated evaluation system in medical work,the original profit-oriented performance allocated and multi-standard evaluation system would be bound to have a negative impact on the formation of a fair and just,accurate and efficient management of virtuous cycle and employee motivation.Therefore,establishing an open and reasonable index selection and evaluation system is the most crucial part,which could ensure the BSC could be applied in the hospital performance evaluation efficiently and accurately.The selection of indicators mainly depends on the following principles: causality,achievement measurement and performance driving factors,and financial links.In order to enhance the understanding and improve the current public hospital performance management,this paper chose the X county-level People's Hospital as the research object to analyze its implementation of the performance management,expound the problems and investigate how to design a new performance management system.First of all,this paper analyzes the basic research status at home and abroad through literature review,and explains the related concepts of performance management,such as performance and performance management.At the same time,the basic principles of BSC are expounded.After analyzing the status quo of performance management in dimethyl county people's hospital,we reconstructed the performance management system based on the BSC through improving the existing performance management and the unreasonable performance evaluation index design.Moreover,as far as how to promote the effective implementation of the performance management system of dimethyl county people's hospital,we put forward the safeguards and make conclusions and prospects.In the end,we summarize the thesis and briefly of this research,and analyze the development trend of the performance management system of the BSC applied in public hospitals.
Keywords/Search Tags:balanced Scorecard, Public Hospital, Hospital Performance Management System
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