| The happiness index of people’s life is closely related to their physical health.In order to effectively protect people’s right to health,China has implemented basic public health service projects since 2009,aiming to promote the equalization of basic public health and improve people’s quality of life.In order to make the project better implemented and serve the people,it is necessary to evaluate the performance of the project.After The 19th Communist Party of China National Congress,China further proposes the strategy of "healthy China".On the basis of the strategy,this paper selects the basic public health project as the research object based on the background that the Balanced Score Card is used in the performance evaluation of the administrative public institutions project,which is proposed in the document 《Management accounting application guide No.803-administrative public institutions》officially issued by the Ministry of Finance in December2018.The goal of basic public health project is divided into four dimensions of "project management","business effect","service object" and "learning and growth" by using the management accounting tool of Balanced Score Card.The index system is constructed,and the index weight is calculated by using the analytic hierarchy process.The data is collected through field visit,questionnaire survey,literature review,etc.,and the data is substituted into the index system.Finally,it is concluded that the use of Balanced Score Card for basic public health projects is a more scientific comprehensive performance evaluation,and the use of this method is conducive to the implementation of the project..In this paper,the Balanced Score Card is used to evaluate the performance of basic public health projects.On the one hand,it improves the basic public health performance evaluation method,on the other hand it provides a case for the performance evaluation of government management accounting in China. |
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