中国卫生产业
中國衛生產業
중국위생산업
China Health Industry
2015年
14期
38-40
,共3页
医院%财务绩效%管理评价%模型%实证
醫院%財務績效%管理評價%模型%實證
의원%재무적효%관리평개%모형%실증
Hospitals%Financial performance%Management%Models and empirical evaluation
医院为患者提供医疗服务的保证是医院获得发展收益,医院只有在运营资金充足的情况下,才能为患者提供更加优质的医疗服务,且能保障医院的可持续发展。而医院收益的获取途径一方面在于自身产生的社会经济价值,另一方面在于医院本身对财务的科学管理。目前我国医院在财务绩效管理评价体系的建设中依然存在许多突出问题,如院缺乏完善的财务绩效管理评价体系标准、财务会计制度不完善、监督力度不够,绩效管理水平不高等,这都严重影响医院财务绩效的管理管理水平,因此,该文基于实证的研究,阐述了如何构建高效的医院财务绩效管理评价模型。
醫院為患者提供醫療服務的保證是醫院穫得髮展收益,醫院隻有在運營資金充足的情況下,纔能為患者提供更加優質的醫療服務,且能保障醫院的可持續髮展。而醫院收益的穫取途徑一方麵在于自身產生的社會經濟價值,另一方麵在于醫院本身對財務的科學管理。目前我國醫院在財務績效管理評價體繫的建設中依然存在許多突齣問題,如院缺乏完善的財務績效管理評價體繫標準、財務會計製度不完善、鑑督力度不夠,績效管理水平不高等,這都嚴重影響醫院財務績效的管理管理水平,因此,該文基于實證的研究,闡述瞭如何構建高效的醫院財務績效管理評價模型。
의원위환자제공의료복무적보증시의원획득발전수익,의원지유재운영자금충족적정황하,재능위환자제공경가우질적의료복무,차능보장의원적가지속발전。이의원수익적획취도경일방면재우자신산생적사회경제개치,령일방면재우의원본신대재무적과학관리。목전아국의원재재무적효관리평개체계적건설중의연존재허다돌출문제,여원결핍완선적재무적효관리평개체계표준、재무회계제도불완선、감독력도불구,적효관리수평불고등,저도엄중영향의원재무적효적관리관리수평,인차,해문기우실증적연구,천술료여하구건고효적의원재무적효관리평개모형。
The hospital medical service for the patients with guarantee of hospital development revenues, the hospital only in the case of sufficient operating funds, to provide more high-quality medical service for patients, and can guarantee the sustainable development of hospital. The hospital gains access to hand lies in its social and economic value, on the other hand is the hospital itself on the science of financial management. At present, our hospital in the construction of financial performance management evaluation system still exists many problems, such as: the lack of perfect financial performance e-valuation system of standard management, the financial and accounting system is not perfect, supervision, performance man-agement level is not high, the serious influence the performance of hospital financial management management level, there-fore, in this paper, based on the empirical research, elaborated how to build efficient hospital financial performance man-agement evaluation model.