People’s living standard is getting better and the demand for the hospital’s medical level and medical support is also getting higher and higher.In recent years,the government of our country has paid high attention to the medical and health industry,and has taken relevant measures to deepen the reform of medical and health system,so as to promote the medical and health units to better serve the public and avoid more extensive medical spears.Among them,one of the most important measures to reflect the government’s attention to the medical and health industry is to increase the investment in the hospital’s special financial funds.At present,the government’s investment in the special funds for the medical and health industry is mainly focused on clinical key specialty,public health special funds and related scientific research expenditure.How to effectively use the special financial funds is not only related to the development of the hospital itself,but also causes the change of people’s satisfaction for the medical and health industry.Taking the purchase of large-scale medical equipment by D hospital as an example,this paper analyzes the performance evaluation of public hospital financial funds after the government increased the investment in public hospitals since the reform of public hospitals.Based on the theory of government regulation and public finance,this paper studies the causes and ways of the risks in the performance evaluation of public hospital financial funds.The research shows that there are some risks appeared in the performance evaluation of public hospitals’ financial funds.Through the establishment of an effective index database system,targeted setting,improvement of the application of evaluation results and other suggestions,we can reduce the risk of performance evaluation of financial funds. |