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Application Of Balanced Scorecard In Performance Management Of Public Hospitals

Posted on:2020-12-28Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ZhaoFull Text:PDF
GTID:2404330623459625Subject:Accounting
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In 2009,the central committee of the communist party of China and the state council issued the opinions of the central committee of the communist party of China and the state council on deepening the reform of the medical and health care system,which kicked off the new medical reform in China.In 2015,the general office of the state council issued the guideline of the general office of the state council on the pilot comprehensive reform of urban public hospitals,which put the reform of the operation and management system of public hospitals on the agenda,advocated the new management mode of separate management and management,and advanced to the modern hospital management system.It is the lagging development of China's medical and health care system that has caused the emergence of many social problems that seriously affect people's livelihood,such as the difficulty and high cost of getting medical treatment.Based on the above background,this article after after some investigation,analysis,research,in-depth knowledge of public hospital management system at the core of the problem,the problems existing in the performance management,hope to pass to set up a complete,scientific,effective performance management system,give public hospital correct value guidance,improve the whole competitive power of hospital,to improve hospital management mode and promote the sustainable development of hospital.Balanced scorecard has many successful practice cases,but it is rarely used in non-profit organizations.By embedding the theory of balanced scorecard into public hospitals with special attributes and connecting the performance management system of hospitals from the perspective of overall hospital strategy,it can improve the problems such as the unscientific index setting in the current management of hospitals and the serious disconnection with the overall strategy of hospitals.When applied to performance management,balanced scorecard can decompose organizational strategies into daily work and turn long-term goals of hospitals into actionable actions.It can also guide public hospitals to better fulfill their social responsibilities as public hospitals through index design.This paper draws on the experience of the hospitals that have already applied the Balanced Scorecard at home and abroad,and tries to help the research subjects establish a more perfect performance management system to solve the existing problems in the performance management of the hospital.On the basis of fully understanding the internal and external influencing factors of the hospital,the establishment process of the index system has formulated the development strategy for the hospital,drawn up the strategic terrain,invited the experts of the hospital to select the index system,applied the expert scoring method and the analytic hierarchy process to design the index weight scientifically,and took the stomatology department as the representative department,established the level of department and individual level.The scorecard completes the core link of performance management,performance evaluation.Finally,it puts forward some safeguard measures for the implementation of performance management,and puts forward corresponding suggestions for the application of performance feedback and performance results.This paper mainly combines the specific situation of ZX Hospital to design the performance appraisal system,which is more targeted.At present,the hospital has not implemented the performance management system of the balanced scorecard,which also provides some reference for the future reform of the hospital's performance management.
Keywords/Search Tags:Public hospital, Performance management, Balanced scorecard
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