S Public Hospital Comprehensive Budget Performance Evaluation System Optimization Research

In recent years,the comprehensive reform of public hospitals has been carried out in depth,performance assessment of public hospitals,inspection of large public hospitals and other work has been carried out on a regular basis,and modern hospital management system,high-quality development suggestions and the Party’s 20 spirit have put forward diversified requirements for public hospitals to innovate budget management methods.With the deepening of the practice of comprehensive budget management in public hospitals,the innovation of comprehensive budget performance evaluation has emerged repeatedly.Comprehensive budget performance evaluation has not only become a favorable tool to evaluate the efficiency of expenditure,but also become an important starting point to reflect the efficiency of hospital governance,improve the level of sustainable development of hospitals,and realize the blueprint of hospital development.With the development of related theory and practice,the research results of comprehensive budget performance appraisal of public hospitals are gradually enriched.This paper analyzes and summarizes the research frontiers of hospital comprehensive budget performance appraisal at home and abroad,defines the concepts of comprehensive budget,performance appraisal,budget performance and comprehensive budget performance appraisal,and selects S public Hospital as the research object based on the theory of new public management,principal-agent theory,collaborative management theory and incentive management theory.Explore the practice path of optimizing the comprehensive budget performance appraisal system of S public hospital.First of all,this paper adopts the questionnaire survey and interview method to investigate and summarize the problems existing in the current comprehensive budget performance evaluation of S public hospital.Secondly,the strategic objectives and development planning of S public Hospital are subdivided into four dimensions:finance,customers(patients),internal process,learning and growth.Based on the existing research results and relevant national assessment requirements,the comprehensive budget performance evaluation index of S public hospital is initially established.The specific indicators are screened and determined through questionnaires and interviews with experts.Ahp is used to calculate the weight of overall budget performance evaluation index.Finally,it puts forward the guarantee measures for the implementation of the comprehensive budget performance appraisal system of S public hospital to promote the final implementation of its comprehensive budget performance appraisal work.Through the above process,this paper explores and studies the optimization path of the comprehensive budget performance appraisal system of S public hospital,in order to provide reference ideas for the construction of the comprehensive budget performance appraisal system of other public hospitals.