| 摘要: |
| 目的：在传统财会监督的基础上，探讨医院急需加强的理论研究和实践探索，构建中医药人才培养项目预算绩效评价监管工作管理机制。方法：运用德尔菲法和层次分析法构建了中医药人才培养项目绩效评价指标体系，设计了“投入 —过程—产出—效益”多维度绩效评价体系，并以天津中医药大学第二附属医院中医药岐黄工程高层次人才培养项目为案例进行了具体绩效评价分析。结果：天津中医药大学第二附属医院中医药岐黄工程高层次人才培养项目的绩效水平良好，但也存在不尽完善的地方，需要重点关注并改进。结论：构建了一套针对中医药人才培养的科学的绩效评价体系，运用该体系进行科学而又客观的财会监督评价，进而完善中医药人才培养项目绩效评价管理，实现资源优化配置，提升医院项目管理水平。 |
| 关键词: 中医药 人才培养项目 绩效评价 财会监督 |
| DOI： |
| 投稿时间：2023-09-18 |
| 基金项目:2023 年天津市社科界深学笃用“千名学者服务基层”活动大调研应用调研课题；天津市卫生健康委中医药绩效管理系统科研项目 |
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| Research on the Performance Evaluation System of Traditional Chinese Medicine Talent Training Projects under the Background of Strengthening Financial and Accounting Supervision |
| WANG Zhen |
| (The Second Affiliated Hospital of Tianjin University of Traditional Chinese Medicine, Tianjin, 300250 , China) |
| Abstract: |
| Objective: On the basis of traditional financial supervision, to explore the theoretical research and practical exploration that hospitals urgently need to strengthen, and construct a management mechanism for budget performance evaluation and supervision of traditional Chinese medicine talent cultivation projects. Methods: The Delphi method and Analytic Hierarchy Process are used to construct a performance evaluation index system for traditional Chinese medicine talent cultivation projects, and a multi-dimensional performance evaluation system of “input-process-output-benefit” is designed. A specific performance evaluation analysis is conducted using the high-level talent cultivation project of the Traditional Chinese Medicine Qihuang Project at the Second Affiliated Hospital of Tianjin University of Traditional Chinese Medicine as a case study. Results: The performance level of the high-level talent training project of the Chinese Medicine Qihuang Project in the Second Afflilated Hospital of Tianjin University of Traditional Chinese Medicine is good, but there are imperfections that need to be focused on and improved. Conclusion: By constructing a scientific performance evaluation system for traditional Chinese medicine talent cultivation and conducting scientific and objective financial supervision and evaluation, the performance evaluation management of traditional Chinese medicine talent cultivation projects has been improved, resource optimization allocation has been achieved, and the management level of hospital project has been promoted. |
| Key words: Traditional Chinese Medicine Talent development projects Performance evaluation Financial supervision |
