公立医院基于平衡计分卡的绩效评估体系的研究——以SMC儿科医院为例-会计专业论文.docx

万方数据 万方数据 将平衡计分卡（BSC）引入到公立医院绩效评估体系中，或许是解决 目前公立医院效率低下等窘境的方法。公立医院针对绩效评估大致分为 三个层面：医院整体层面、科室层面、个人层面的绩效评估的研究，涉 及医院整体层面的绩效评估体系起步较早，较为完整，也有较多的成功 案例；涉及个人层面的绩效评估着重点在人力资源的管理与激励政策的 设计相结合，可以借鉴企业人力资源管理的相关方法；但唯独对于科室 层面的绩效评估涉及较少。由于公立医院科室职能不同企业且科室之间 的职能也区别较大，所以涉及该层面的理论研究还是实例研究相对前二 者都较少。而作为医院整体运行中承上启下的关键一环——科室，对其 绩效评估是必不可少，对于医院整体运行的优化、战略目标的传递有着 至关重要的作用。 本研究以科室作为绩效评估的对象，以 SMC 儿科医院为例，针对儿 科医院的使命、战略目标与组织架构，综述了当前公立医院科室绩效评 估体系现状，分析儿科医院的内外部环境和战略目标，基于平衡计分卡 （BSC）的理论基础，试图建立一套针对科室层面的 SMC 儿科医院绩效评 估体系。 关键词：绩效评估，平衡计分卡，公立医院 ABSTRACT With the development of medical reform in China, related documents are gradually promulgated, and the chief goal of medical reform is increasingly clear, especially the political reform of medical insurance system, the basic national drug system, and the separation system of medical treatment and therapeutic drugs. Reform of these policies will make public hospitals gradually return to public property, thus the profit model of these public hospitals will face new challenges. In addition, with the rapid development of private hospitals and the joint venture hospitals, which will introduce diverse patterns into the medical market of China, there will be unprecedented opportunities and challenges to the survival and development of the public hospitals. How to adapt to the new medical reform trend and rapidly switch management strategies will be the greatest challenge for the public hospitals. The first problem need to be solved in the public hospitals is the low efficiency and ambiguous strategic objectives. The performance evaluation based on strategic targets is a newly raised management concept in recent years. Its main idea is integrating the strategic objectives and the performance evaluation, and improving the management strategies with the help of performance evaluation, in order to achieve the strategic objectives better and faster. Right now, the performance evaluation system of the public hospitals in China is still in the theoretical exploring stage, thus furt