Research On Performance Audit Evaluation Index System Of Public Hospital

On June 4,2019,the general office of the State Council issued the key tasks of deepening the reform of the medical and health system in 2019.Before that,the State Council issued several official guidance documents on medical reform.By the end of2019,after 10 years of exploration and practice,the comprehensive reform of public hospitals has entered the critical stage from the exploratory stage.A series of medical reform policies issued over the years are constantly producing effects.In order to investigate the benefits of relevant policies,it is very important to conduct performance audit on hospitals.According to the opinions in 2019,in order to investigate the input-output situation of the hospital,China will carry out the performance appraisal of the tertiary hospitals nationwide in 2019,and basically establish a relatively perfect performance appraisal system of the tertiary public hospitals in 2020.Although the opinions in 2019 issued performance evaluation indicators to standardize the performance evaluation of public hospitals,there was no unified official standard performance evaluation system before 2019,so the current hospital performance audit did not include the latest official public hospital performance evaluation indicators in the evaluation system,so the current hospital performance audit,no matter the government Policy or practice is short of timeliness,so it can not give full play to the role of performance audit,can not meet the needs of performance audit,and can not be well combined with medical reform.Therefore,in the context of deepening the reform of the health system,the research topic of this paper is how to meet the needs of the reality,according to the existing research results and policies,combined with the characteristics of the hospital to establish the performance audit evaluation index system of public hospitals.This paper chooses public hospital a as the research object because when Beijing Municipal Hospital Administration started to carry out performance audit on public hospitals in2019,one of the pilot units of hospital a was selected.This paper describes the background of the research,explains the importance and urgency of the current hospital performance audit,and then explains the shortcomings of the current performance evaluation indicators,which leads to research problems.On this basis,it puts forward research ideas,finds research methods,and finally explains the value of the research.Secondly,it reviews the relevant research and theoretical basis at home and abroad.After combing part of the literature from 2006 to 2019,it explains the existing problems in the current performance audit index system research by means of tables.Combined with the previous experience and the requirements of new policies,this paper explains the comprehensive factors considered in the index system of performance audit established in this paper.Then,it expounds the basis of constructing performance audit evaluation index,including the basic principles and the practical basis of index construction.Then,it determines the final evaluation system of evaluation index through AHP and expert consultation and endows it with index body System weight.Finally,we choose a public hospital as the research project,and use the evaluation indicators established in practice to evaluate the performance of the hospital,and compare the evaluation results with the actual performance audit results to find out the current practical shortcomings,and finally provide a reference for the theoretical research and application of performance audit.