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Research On The Design Of B Public Hospital Performance Appraisal System Based On RBRVS And BSC

Posted on:2020-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y L LvFull Text:PDF
GTID:2434330578959828Subject:Accounting
Abstract/Summary:PDF Full Text Request
National health is of great importance to the sustainable development of a country.At the Nineteenth Congress of the Communist Party of China,it was proposed to implement the "Healthy China Strategy",emphasizing that public hospitals,as the absolute main body of China's medical service system,must take people's health as the center and adhere to their public welfare social functions.With the deepening of reform and opening up,the market-oriented degree of China's medical and health industry is deepening,and the competition in the industry is increasingly fierce.For various considerations,public hospitals,as the main body of the industry,have begun to pursue the promotion of economic returns,but their attention to public social functions is gradually decreasing.How to achieve the strategic goal of public welfare of public hospitals,actively play the public welfare function of public hospitals,respond to the national strategy,and at the same time obtain economic benefits,ensure the competitive status of the main body of public hospital industry,has become a major problem that public hospital managers need to solve urgently.As an incentive means,performance appraisal can promote the realization of the strategic objectives of public hospitals and establish a performance appraisal system of public hospitals adapted to the characteristics of the industry,which may become an important tool to solve this problem.At present,the performance appraisal system of public hospitals in our country is mostly based on the extensive full cost accounting method and takes it as the basis of performance salary distribution.Such an appraisal system often has some problems,such as unscientific and objective design of appraisal indicators,floating appraisal process in form,and it is difficult for such an appraisal system to reflect the differences between different medical service projects and different positions.Although the performance appraisal system based on the total cost accounting method has played a positive role in mobilizing staff enthusiasm,with the deepening of the new health care reform policy and the new requirements of the government for the salary distribution system in public hospitals,the current performance appraisal system in public hospitals can not fully meet the requirements of the current policy situation.Establishing a performance appraisal system for public hospitals that conforms to the characteristics of the medical and health industry in China and reflects the orientation of position and workload is of great significance to highlight the public welfare functions of public hospitals and mobilize the enthusiasm of medical staff.In this paper,taking a third-class and second-class comprehensive public hospital in Inner Mongolia-B Hospital as an example,the defects and shortcomings of the current performance appraisal system of B Hospital are analyzed and summarized.Based on the actual situation,a new performance appraisal system based on RBRVS and BSC is designed for B Hospital by using the more advanced RBRVS method and classical BSC performance management tools.The existing problems in the performance appraisal system try to find a more reasonable solution in theory.
Keywords/Search Tags:public hospitals, performance appraisal system, RBRVS, BSC
PDF Full Text Request
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