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Study On Performance Management Of Restructured Public Hospitals Based On Balanced Scorccard

Posted on:2021-08-31Degree:MasterType:Thesis
Country:ChinaCandidate:T ZhangFull Text:PDF
GTID:2504306029998329Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In the past,the revenue of public hospitals mainly depended on the financial support of the government.With the rapid development of market economy,in order to solve the problem of unreasonable allocation of medical resources and break the monopoly of public hospitals on the medical market,the government issued a series of policy documents and decision-making arrangements around the requirements of "new medical reform" to reform the public hospitals.After the reform,the public hospitals no longer have the government funding,but have gained more independent management rights,which requires the hospitals to achieve sustainable development through their own operation and management.In this context,performance management,as a new management concept,should be more valued by hospitals and introduced into hospital management as a baton of hospital development direction.The performance management of hospitals is special,especially after the reform.After the reform of public hospitals,non-profit is still emphasized.As an effective management tool,balanced scorecard can connect strategy,budget,performance and operation to form closed-loop management,and balance short-term and long-term,financial and non-financial indicators.In order to solve the problems existing after the reform of public hospitals,it is particularly important to introduce balanced scorecard for performance management.Therefore,this paper selects g hospital,which has changed from a public hospital to a private non enterprise hospital,as the research object.It analyzes the current situation of the performance management of the hospital,expounds the existing problems,introduces the Balanced Scorecard into the performance management of G hospital,and discusses how to design a new performance management system.The system is based on the specific situation of G hospital after the reform.It is more targeted and can enhance the competitiveness of the hospital.Under the guidance of the current economic environment and government policies,the reform of public hospitals is imperative.At present,only a small part of public hospitals are reformed,and more public hospitals are bound to enter the ranks of reform in the future.Through the research of this paper,taking g hospital as the pioneer of the performance management of the restructured hospital can provide reference and thinking for the construction and improvement of the performance management system of similar hospitals which are in the process of restructuring and are about to be restructured,so as to establish a fair and competitive medical market,improve the supply efficiency of the whole medical service system,and provide patients with high quality and low price medical services.
Keywords/Search Tags:Balanced scorecard, Public hospital restructuring, Hospital performance management, AHP
PDF Full Text Request
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