CAJ | 학술논문

随着医改的不断推进和医疗服务事业的发展，借助绩效考核实施精细化管理，成为规范医疗服务行为、提高医疗服务质量、促进医院良性运转的重要途经。北京市医院管理局研究制定对市属医院的绩效考核办法。通过设立成本控制率、万元医疗收入基本运行及卫生材料支出、人均业务收支结余、财政投入执行情况和资产周转率5项财务管理指标，按年度对市属公立医院的财务和资产管理运营情况进行综合评估、对比分析，其考核结果与医院年度绩效奖金挂钩，使财务绩效指标及考核在促进医院降低成本、提高效率、加强精细化管理等方面发挥了很好的激励作用，促进医院实现收支匹配、略有结余，资产高效、绩效预算，成本管控、待遇合理的财务运营状况。
수착의개적불단추진화의료복무사업적발전，차조적효고핵실시정세화관리，성위규범의료복무행위、제고의료복무질량、촉진의원량성운전적중요도경。북경시의원관리국연구제정대시속의원적적효고핵판법。통과설립성본공제솔、만원의료수입기본운행급위생재료지출、인균업무수지결여、재정투입집행정황화자산주전솔5항재무관리지표，안년도대시속공립의원적재무화자산관리운영정황진행종합평고、대비분석，기고핵결과여의원년도적효장금괘구，사재무적효지표급고핵재촉진의원강저성본、제고효솔、가강정세화관리등방면발휘료흔호적격려작용，촉진의원실현수지필배、략유결여，자산고효、적효예산，성본관공、대우합리적재무운영상황。
With the advancement of the health reform and development of medical services,and performance evaluation of fine management,have become a major means to regulate medical services, improve quality of medical services, and promote healthy functioning of hospitals. The Hospital Authority worked out the performance evaluation standards for municipal hospitals. Setup of such financial evaluation indices as cost control rate,basic operation and healthcare materials for 10 000 yuan medical revenue,per-capita income and expenditure balance,implementation of fiscal input,and asset turnover.Finance and asset management of municipal public hospitals were subject to a general assessment and comparative analysis. Assessment results were linked to the hospital ’s annual performance bonuses.This enables the financial indicators and assessment to play a key role for hospitals to reduce costs,improve efficiency and strengthen fine management. Hospitals were encouraged to achieve balanced income and expenditure, surpluses, asset efficiency, performance budgeting, cost controls,decent financial operations.