Research On The Performance Audit Index System And Application Of Health Care BOT Projects

With the improvement of people’s living standards and deepening urbanisation,people’s demand for public services is gradually increasing.Through the implementation of the BOT model,local governments use the capital and technology of social capital entities to build and manage large public hospitals,promoting the development of local health systems for the benefit of the people.In order to properly guide and promote the application of the BOT model in potential areas such as the construction of public health facilities,it is necessary to design a meaningful and sustainable performance evaluation system and to establish a scientific and comprehensive "real-time performance evaluation index system for health BOT projects".Firstly,the need for BOT implementation in the health sector is discussed.This paper summarises the research results on performance auditing,performance audit rating index systems and the whole life cycle of performance auditing,and compares the current research areas.A theoretical framework for performance auditing of health BOT projects is established,and the evaluation index system for each stage of performance auditing of BOT projects is decomposed from the perspective of the whole life cycle of the project,and "real-time performance auditing" based on process control at different stages is discussed in the theoretical framework.Secondly,based on Hall’s three-dimensional structure,a "three-dimensional" approach consisting of "subject dimension","time dimension" and "time dimension" is proposed.The "three-dimensional" health BOT project performance audit evaluation system is proposed.The time dimension and the logical dimension will be used for the design and construction of the subsequent evaluation index system.Based on the "thematic dimensions",a comprehensive project performance audit evaluation charter was constructed to identify the key factors,stakeholders and objectives that influence the success of health BOT projects.The initial indicators of the two-dimensional health BOT project performance audit system were systematically identified,and a questionnaire was constructed on this basis.Based on the Delphi method,two rounds of screening and optimisation of the initial indicators were carried out,and the optimised indicator system was finally determined and tested for reliability to establish a performance audit evaluation indicator system covering the whole life cycle of health BOT projects.On the basis of establishing the performance audit indicator system,the commonly used comprehensive evaluation methods were screened and analysed,and considering that the objective indicator system includes both quantitative and qualitative indicators,and includes and must meet the requirements of dynamic evaluation,in order to ensure the scientificity and feasibility of the indicator system and the real-time nature of the performance audit,this paper adopts a combination of the continuous ranking weighted average operator method and the expert assignment method to determine the The weights of the indicator system are determined using a combination of the continuous ranking weighted average operator method and the expert assignment method,and the material element analysis method is used for comprehensive evaluation.Finally,the MATLAB source code is used to evaluate the overall performance of Hospital A from the perspective of the whole project life cycle.The new hospital was used as a case study to test the rationality of the indicator system and to verify the scientific validity of the "real-time performance audit" evaluation."The evaluation results can reflect the real situation of each stage of the project life cycle and provide a basis for researchers and information users to establish a performance audit system and indicator system design for health BOT projects in China." The design of the evaluation system and indicator system provides a new way of thinking.