Research On The Optimization Of Budget Performance Evaluation System Of W Public Hospitals

In 2021,the Opinions on Promoting the High-Quality Development of Public Hospitals,issued by the General Office of the State Council,emphasized the need to improve the performance evaluation system,adhere to and strengthen the public interest nature of public hospitals,and continue to deepen the budget performance evaluation system of public hospitals,focusing on the optimization of the performance evaluation index system,which specifically states that the quality of medical services,medical operational efficiency,sustainable development,and patient This is in line with the 14th Five-Year Plan.This is in line with the 14th Five-Year Plan’s emphasis on "sustaining the public interest orientation of public hospitals and improving the quality and operational efficiency of medical services";at the same time,it is also necessary to strengthen the infrastructure of public hospitals,especially to optimize the internal management system of hospitals and to continuously promote the in-depth reform of the performance evaluation system.The performance appraisal system should be reformed in depth.In addition,whether from the overall perspective of the National Health Commission 2022 departmental budget,or for the public budget expenditure,the absolute value and proportion of "business income" to increase is a general requirement,so it seems that public hospitals to "tighten their belts to live".These changes require public hospital budgets to be increased.These changes require the public hospital budget performance evaluation system to be refined in order to provide better quality of care and efficiency of medical services,and the future development trend of public hospitals is to balance public welfare and their own development.Firstly,this article builds a theoretical foundation based on the balanced scorecard theory,stakeholder card theory,performance key indicators theory,and comprehensive evaluation theory,based on the current research status of budget performance evaluation systems for public hospitals both domestically and internationally.Based on this,this article selects W Public Hospital as a case study to conduct in-depth analysis of its basic situation and current performance evaluation system.Based on specific reasons,it summarizes the shortcomings and shortcomings of the hospital.Next,propose scientifically feasible optimization methods for the specific problems identified through analysis.In the optimization strategy of the evaluation index system,the traditional four-dimensional balanced scorecard is innovatively added with the dimension of social responsibility,and the five-dimensional balanced scorecard is introduced.Because the four-dimensional balanced scorecard is mainly widely used in enterprises,it pays more attention to the assessment of financial indicators,and therefore slightly neglects non-financial indicators.However,according to the public welfare orientation of public hospitals themselves,patients are the main service objects of the hospital,so the traditional balanced scorecard model cannot become the foundation of modern public hospital performance evaluation and assessment,and the degree of refinement of indicators cannot meet the requirements.Finally,the 2021 data of W Hospital will be applied to the optimized indicator system,and the areas where W Hospital did not meet the standards this year in each of the five dimensions will be analyzed one by one.We hope to provide some guidance for W Hospital’s future budget performance evaluation work.