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Research On Performance Evaluation Of Military Expenditure

Posted on:2018-04-26Degree:MasterType:Thesis
Country:ChinaCandidate:C ZhangFull Text:PDF
GTID:2334330542475565Subject:Accounting
Abstract/Summary:
Based on the balanced scorecard performance management research,as evaluation unit performance and improve the internal management of the important link,has become a frontier subject of modern public management theory research,drawn attention of the governments and the theory of academics and highly valued.Advancing army hospital based on the balanced scorecard performance management,the full implementation of the constraining bottleneck breakthrough performance management will help the army hospital,to promote the innovation in army hospital management mechanism of sound and has important theoretical value and practical significance.Union hospital internal process control and system management theory,this paper closely around the balanced scorecard theory knowledge and the theory of performance management system,through the status quo of army hospital performance management system analysis and comprehensive comparison,find out the main problems,analyzes the existing problems of the main reasons,put forward in the army hospital performance management into the feasibility and practical significance of the balanced scorecard.The paper focuses on the application theory of balanced scorecard in the performance management of military hospital from three aspects:The first part is introduction,analyzes the army hospital based on the balanced scorecard performance management research background,put forward in this paper,the research framework and research methods,and summarizes the possible innovation points in this paper.The second part is the basic theory,this paper expounds the basic principle of the balanced scorecard in the system,the causality between the four dimensions,use principle,on the basis of the concept of balanced scorecard application variables is proposed.The third part is the analysis of the situation,lists the main methods of army hospital performance management,points out the problems existing in performance management shortcomings and difficulties,and on the basis of analyzing the reason of the performance management difficulties,this paper expounds the army hospital performance management through introduction of the significance of the balanced scorecard.The fourth part is the practical application,the focus from "implementation process,the variable correction,index building" three aspects of the balanced scorecard in the army hospital performance management focuses on the application of the theory in this paper.The fifth part is the result analysis,the system summarizes the balance scorecard in the use of the main problems and countermeasures.Because of our troops have not been established completely general hospital performance management standard,without a recognised,are all acceptable,suitable for all kinds of hospital performance management standard is available,so this paper research is a preliminary exploration of the new area,deficiency,also please comment experts and professors.The possible innovation of this paper can be summarized as:applying the more frontier balanced scorecard theory to the performance management of the military hospital,the topic selection has certain novelty;Based on the actual situation of the performance management of the military hospital,the overall framework and index system of the performance management of the army hospital are preliminarily established on the basis of the variable correction of the balanced scorecard.
Keywords/Search Tags:balanced scorecard, army hospital, performance management
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