公立医院财务绩效评价体系分析-@@专业论文.docx

安徽财 安徽财经大学硕士学位论文 1 1 2 2 RESEARCH ON FINANCIAL PERFORMANCE EVALUATION SYSTEM OF STATED HOSPITAL ABSTRACT Chinas stated hospitals bear masses of basic medical services, improve people’s health level at a lower cost, reflect the social public welfare and take social responsibility. Limited government financial investment was for stated hospitals, so as to improve the effectiveness of the financial investment of the state hospitals, and the government financial investment need to spur the stated hospitals to achieve its social function. Therefore, it is necessary to optimize the financial performance evaluation system of stated hospitals and determine the governments investment in financial performance, through the financial performance to guide the healthy development of stated hospital. This paper based on the main line of the construction and implementation of the state hospital financial performance evaluation system and researched on the financial performance evaluation system of the main body, content, principle, index construction, through the empirical analysis method to verify the evaluation system. The stated hospital financial performance evaluation results can effectively activate the good competition mechanism between the various regions and improve the operation efficiency. According to the results of the evaluation the government can determine the stated hospital finance investment and maximize the efficiency of the use of the state-owned capital. The first part of this article introduced the background of the research, the significance, the methods, the ideas and the contents, and described the literature at home and abroad. The second part based on the theory of financial performance evaluation and was supported by in-depth summary of the financial performance evaluation system and concept for state hospitals. The third part introduced the main public hospital financial performance evaluation, evaluation contents, evaluation objectives and evaluation