| With the deeply medical and health system reform,public hospitals are facing internal and external environment is undergoing tremendous changes,the state repeatedly introduced the relevant documents will be evaluated as an important hospital performance indicators into the evaluation system,performance management and evaluation of public hospitals also With it.The Balanced Score Card(BSC)has been used as a mature management philosophy in management accounting in foreign countries.However,in China,due to its late start,it still needs further development.The author intends to use T Hospital as an example to discuss hospital performance management based on the balanced scorecard theoretical framework.Multi-dimensional evaluation of hospitals,departments and staff performance provides theoretical and methodological references,and is expected to have a reference role for other newly upgraded comprehensive top three hospitals.This article chooses a representative public hospital in Central China as the research object,and adopts a combination of literature research and case study methods to conduct systematic analysis and research to ensure the verifiable and practical conclusions of the study.This article is divided into six parts.First,it introduces the relevant background and research ideas.Then it elaborates the basic theory foundation of the Balanced Scorecard,and draws out the application status of domestic and international development and the current status of the current performance evaluation of public hospitals in China.Furthermore,taking T hospital as an example,according to the operation and strategic goals of T hospital,the balanced scorecard performance evaluation system established by T hospital was descriptively studied from the four dimensions of finance,customer,internal process,learning and growth.,And according to the weight ratio of each dimension of T hospital balanced scorecard performance evaluation of the application of the case analysis.Finally,through the results of BSC performance evaluation in T hospitals and the problems existing in the current situation,recommendations and countermeasures are proposed: establish an effective,full-process performance communication and feedback mechanism,and emphasize the improvement of information systems.In short,the Balanced Score card is an important system for evaluating the performance of public hospitals and is conductive to the healthy development of public hospital financial management.However,as far as our country is concerned,perfecting a sound balanced scorecard system needs continuous improvement and application in practice. |
