Research On The Optimization Of Public Hospital Performance Evaluation System From The Perspective Of Business-finance Integration

With the launch of a series of medical reform policies such as the Opinions of the CPC Central Committee and the State Council on Deepening the Reform of the Medical and Health System,public hospitals are facing huge external environmental pressure due to the increased government control.The change of external environment promotes the transition of public hospitals to fine management mode,and the management accounting idea of industry finance integration has penetrated into the internal management of medical institutions,which requires modern medical institutions to have a higher level of internal management.Strengthening hospital performance evaluation is an effective means for public hospitals to enhance their competitiveness under the pressure of internal and external environment,and to provide medical services with higher quality and efficiency and lower cost burden to the masses.Therefore,it is an inevitable choice for public hospitals to improve their medical level and operation and management ability by combining the concept of industry finance integration and establishing and improving the performance evaluation system to help them find and solve the problems existing in the current performance evaluation system.In this paper,we choose the third class a public hospital-a maternal and child health care institutions as the case object,learn from the strategic management theory,goal consistency theory,public product theory,and use the methods of literature analysis and case analysis to make a more comprehensive analysis of the performance evaluation system of a hospital.At present,a hospital adopts the performance evaluation system in "opinions on strengthening the performance evaluation of three-level public hospitals".This paper studies the following problems in the application of the performance evaluation system in a hospital:(1)the performance evaluation system is inconsistent with the business and financial strategy of a hospital;(2)the setting of business and financial indicators of the performance evaluation system is not scientific enough;(3)performance management The relevant incentive and punishment system and supervision feedback system are not perfect.In order to solve these problems,first of all,this paper referred to a large number of academic literature and government documents,combined with the special attributes of public welfare of public hospitals,initially selected the relevant performance rating indicators,on this basis,used the questionnaire survey and expert consultation method to modify the constructed performance evaluation indicators;Then,this study used the analytic hierarchy process to construct the judgment matrix,calculate the weight of the modified performance evaluation system index,and determine the performance evaluation model of A hospital.Finally,based on the study of the performance evaluation system of A Hospital,the following suggestions are put forward for the performance evaluation system of tertiary specialized public hospitals in China:(1)the hospital performance evaluation objectives are closely related to the strategic objectives;(2)deepening the integration of industry and finance to establish a scientific evaluation system;(3)establishing a scientific performance management system to achieve the goal Performance guarantee measures.