| 引用本文: |
姚莉,彭俊英,熊佩,等.公立医院智慧财务建设绩效评价体系研究*[J].中国卫生经济,2023,42(3):82-86.[点击复制] |
YAO Li,PENG Jun-ying,XIONG Pei,et al.Research on Performance Evaluation System of Intelligent Financial Construction in Public Hospitals[J].CHINESE HEALTH ECONOMICS,2023,42(3):82-86.[点击复制] |
|
| 摘要: |
| 目的：以强化运营管理为战略导向，构建一套可操作、可推广的公立医院智慧财务建设绩效评价体系。方法： 综合应用文献分析法、专家咨询法及问卷调查法来构建指标体系并确定其权重。结果：经过专家咨询，基于平衡计分卡理论最终构建了公立医院智慧财务建设绩效评价指标体系，其中包含财务层面、业务流程层面、患者和用户层面以及学习与成长层面4个一级指标、10个二级指标、28个三级指标。在指标体系构建基础上，采用权值因子法确定指标权重。结论：以强化运营管理为战略导向，构建公立医院智慧财务绩效评价指标体系，不但符合医院运营管理的客观要求，而且能够科学、全面地评价公立医院智慧财务建设状况，为医院智慧财务建设指明方向。 |
| 关键词: 智慧财务 绩效评价 运营管理 |
| DOI： |
|
| 基金项目:广东省2021—2022年度会计科研课题(1-2) |
|
| Research on Performance Evaluation System of Intelligent Financial Construction in Public Hospitals |
| YAO Li,PENG Jun-ying,XIONG Pei,XUE Qi |
| () |
| Abstract: |
| Objective: To establish a set of operable，scalable performance evaluation system for hospital intelligent financial construction with strengthening operation management as the strategic orientation. Methods: The index system and its weight were determined by literature analysis，expert consultation and questionnaire survey. Results: After expert consultation，based on the balanced scorecard theory，the performance evaluation index system of hospital intelligent financial construction was finally constructed，including 4 first-level indicators at the financial level，business process level，patient and user level，and learning and growth level，as well as 10 second-level indicators and 28 third-level indicators. On the basis of the index system construction，the weight factor method is used to determine the index weight. Conclusion: The hospital intelligent financial performance evaluation index system，which is guided by the strategy of strengthening operation management，meets the objective requirements of hospital operation management，can scientifically and comprehensively evaluate the intelligent financial construction of public hospitals，and points out the direction for the intelligent financial construction of hospitals. |
| Key words: intelligent finance performance appraisal operation management |
