Research On The Performance Evaluation Index System Of Financial Integration Of Public Tertiary Public Hospitals

The 20 th Party Congress report pointed out that high-quality development is the primary task of comprehensively building a modern socialist country.As the main force of China’s medical services,public hospitals should accelerate the shift from high-speed development to high-quality development.As the reform of China’s healthcare system continues to deepen,public hospitals are facing many problems such as rising proportion of personnel expenses,slow growth of medical income and increasingly complex allocation activities of human,financial and technical resources,leading to increasing pressure on operation and management,and huge challenges for future development under the background of DRG/DIP medical insurance payment reform and zero-plus cost of drugs and consumables policies.To this end,in May 2021,the General Office of the State Council issued "Opinions on Promoting the High-Quality Development of Public Hospitals",which clearly states that public hospitals should,on the one hand,promote the development of the integration of business and finance and improve the internal control system.On the other hand,the performance assessment index system of public hospitals should be continuously optimized and the performance evaluation mechanism should be improved to better achieve high-quality development.The integration of industry and finance is an important way to improve the efficiency of asset utilization,reduce operating costs,enhance the level of refined economic management and achieve high-quality development of public hospitals.Therefore,based on the concept of industry-financial integration,we should optimize the evaluation index system of business performance and financial performance,clarify the coordinated development relationship between business performance and financial performance,deeply analyze the possible problems and their causes in the process of industry-financial integration of public hospitals,and further propose countermeasures to improve the coordinated development of business and financial systems of public hospitals,so as to better promote high-quality development of public hospitals This study is based on the background of financial integration.In this study,the business performance evaluation subsystem and the financial performance evaluation subsystem are constructed with public hospitals as the research objects,and the business system performance and financial system performance of the sample hospitals are evaluated comprehensively by the comprehensive evaluation method.And based on the comprehensive evaluation,the coupling coordination degree model is introduced to measure the coupling development level and coupling coordination development level of the business system and financial system of the sample hospitals.The main research contents are: firstly,by reviewing relevant literature and policies and consulting experts in related fields,four dimensions of cost control,business capability,business efficiency and business quality are selected as secondary indicators,including 11 tertiary indicators of the business subsystem,and four dimensions of financial operation,financial risk,asset management and revenue and expenditure structure are selected as secondary indicators,including 12 tertiary indicators of the financial subsystem.Secondly,the performance evaluation index system of business and financial system of public hospitals was objectively assigned by entropy weighting method,and then formed the performance evaluation index system of industry-financial integration in this study.Finally,six public hospitals in Jiangxi Province were selected for empirical study,and the development levels of business performance and financial performance of the six sample hospitals were calculated.And on this basis,the coupling degree and coupling coordination degree of the sample hospitals selected in this study are measured in conjunction with the coupling coordination degree model,and the level of coordinated development of business and financial systems of the sample hospitals is analyzed and evaluated in depth.Through the above-mentioned research,this study concludes the following: the coupled coordination degree model is applicable to the measurement of the level of financial integration of public hospitals;there are four types of performance of financial integration of public hospitals.In this regard,in order to better promote the high-quality development of public hospitals,the following suggestions are made:to embed the coupled coordination degree model into the performance evaluation system of public hospitals and optimise the performance evaluation index system of public hospitals;to strengthen financial management and enhance the level of fine-tuned financial management;to attach importance to the relationship between business and financial coordination and to promote the coordinated development of businessfinancial integration.