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Research On The Performance Evaluation Of Public Hospitals Based On The Balanced Scorecard

Posted on:2020-11-14Degree:MasterType:Thesis
Country:ChinaCandidate:L L TaoFull Text:PDF
GTID:2434330590485388Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,in order to solve the livelihood problems of "difficult and expensive to see a doctor",China has steadily intensified the reform of medical and health care,and relevant departments have continuously issued guidance,which puts forward new requirements for the development of public hospitals in the new era.At present,further improving the utilization efficiency of public hospital resources,improving the operation efficiency of public hospitals and providing more effective medical services are the top priorities of the reform in the field of health care in China.By improving the performance evaluation system of public hospitals,strengthening the performance evaluation of public hospitals to find problems that need to be improved and improve the efficiency of hospital operation,it has become an effective way to promote public hospitals to meet the requirements of medical and health reform in the new era.Based on KPI,target management and other performance evaluation theories,this paper systematically analyses the current situation and existing problems of performance evaluation in public hospitals,and demonstrates the necessity of Applying Balanced Scorecard theory and method to performance evaluation in public hospitals.According to the particularity of public hospitals as non-profit organizations and the characteristics of serving people's livelihood,the performance evaluation index system of public medical experience is constructed from four dimensions: finance,social benefits,internal processes,learning and growth.The social benefits include three sub-dimensions: medical and health benefits,political benefits and ecological environmental benefits.On this basis,questionnaire survey and hierarchical analysis are adopted.The method determines the weight of evaluation index and establishes the performance evaluation model of public hospitals.Selecting D Hospital of Third-Class A Hospital as the case,using the performance evaluation index and model of public hospital based on balanced scorecard,collecting relevant data to evaluate the performance of D Hospital in 2018,the results show that the performance of D Hospital is in the middle level.Based on the analysis of the specific evaluation indicators of D hospital in recent five years,it was found that D hospital has some problems,such as low service quality and efficiency,high cost of patients' seeing a doctor and insufficient professional personnel.Some suggestions were put forward,such as strengthening internal control,improving work efficiency,introducing professional talents and reducing patient burden.The results of this paper provide new ideas for the study of performance evaluation system in public hospitals in China.
Keywords/Search Tags:Balanced Scorecard, Public Hospital, Performance Evaluation
PDF Full Text Request
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