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Research On Construction And Application Of Balanced Scorecard Performance Evaluation System In A Hospital

Posted on:2020-09-24Degree:MasterType:Thesis
Country:ChinaCandidate:H L SongFull Text:PDF
GTID:2404330578982401Subject:Accounting
Abstract/Summary:PDF Full Text Request
The performance management of public hospitals has irreplaceable significance for the implementation of China's Medical Reform Policy and the realization of the "healthy China" strategy.This paper sorts out the research on the Balanced Scorecard in the performance evaluation of public hospitals,and designed a performance evaluation system under the Balanced Scorecard with A hospital as a specific case,aiming at calling for the reform of the health system,promoting the performance management of public hospitals in China as well as accelerating the development of public health care.Based on the research theories of predecessors,this paper took A hospital as a case,combined with its internal and external operations,and analyzed the problems in the current performance evaluation of hospital A.After that,this paper starts from the development prospect and strategic mission of A hospital,draws a strategic map of hospital A,and designs a performance evaluation system from the perspective of Balanced Scorecard for hospital A.Through the comparison of the results of the new and old performance evaluation of A hospital in 2017,the advantages of the Balanced Scorecard in the specific application of public hospitals are obtained.Finally,the corresponding development countermeasures suggestions are given for the evaluation results of the A Hospital Balanced Scorecard Performance Evaluation System.The performance evaluation system of A hospital Balanced Scorecard designed in this paper fully considers the balance between financial indicators and non-financial indicators,and combines the results of performance evaluation with hospital cost control at the level of countermeasures,which is more in line with the actual operation of public hospitals.The setting of performance indicators is consistent with the overall strategic of A hospital.By realizing the goal of improving resource utilization efficiency,service quality,operational efficiency and enhancing scientific research capabilities,A hospital will further realize the overall benefits,staff development and patient benefits of A hospital.Finally,through the application of the new performance evaluation system,the rationality of the indicator system is verified,and through comparative analysis,the performance evaluation system of the Balanced Scorecard public hospital has the advantages of more reliability,more comprehensive dimensions and more advanced concepts.
Keywords/Search Tags:Public Hospital, Balanced Scorecard, Performance Evaluation
PDF Full Text Request
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