Research On The Performance Evaluation Of Asset Management In Public Hospitals

Hospital assets are an important part of the non-operating state-owned assets of administrative institutions and they are the main material basis for realizing hospital medical and scientific research functions.However,with the rapid development of Chinese economy and the increasing investment of various financial funds in Chinese medical career,hospital assets are characterized by a large number,variety and high value,which poses major challenges to the management of them.On the one hand,the financial department fail to achieve the scientific management of hospital assets as a whole;On the other hand,public hospitals fail to place asset performance evaluation in an important strategic position,and it is difficult to use it as the center of the entire asset management process.Therefore,this paper can provide reference for asset performance management and evaluation of large public hospitals in China by systematically studying the asset performance evaluation of the ZY general hospital when it takes non-profit organizations as the theoretical basis,comprehensive asset budget management and performance strategic management as practical guidance,and deepens the reform of the fiscal and taxation system as its fundamental purpose.Firstly,this paper analyzes the current situation of asset evaluation and problems in performance management of ZY General Hospital and then summarizes the following three main problems:(1)The strategic position of asset performance management of this hospital is not prominent;(2)It is difficult to integrate asset performance into the center of entire process of asset management;(3)Failure to unify performance evaluation of government and this hospital.Secondly,based on the experience of domestic and foreign state-owned asset performance evaluation and combined with the background of the new medical reform and the hospital’s own asset performance management demands,this paper proposes improvement directions for the three existing problems:(1)The hospital should strengthen performance strategy management,restructure organizational structure and design appropriate management modes;(2)It could reengineer hospital asset management;(3)It also can design a performance evaluation index system and evaluation plan to achieve a unified evaluation of asset performance by governments and hospitals.Next,design a three-level evaluation index system and a specific performance evaluation plan for internal and external unified evaluation to meet the regulatory needs of the competent authority and the hospital’s own asset performance management requirements.Finally,study the asset performance evaluation of public hospitals by data envelopment analysis and then provide suggestions for improvement of asset performance management of public hospitals with invalid DMU.Possible innovations as follws: The first is to build a hierarchical and multi-level performance evaluation index system based on government and hospitals as the main body of evaluation with the external supervision of public hospital assets and internal hospital management needs.The second is to propose a ‘comprehensive budget management + asset performance appraisal’ model to realize the entire process management of asset performance management of public hospitals.The third is to apply theoretical research to practice and provide an example for asset performance evaluation of other public hospitals by taking ZY General Hospital as a case.