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论文编号：	15466
作者编号：	2320224218
上传时间：	2025/6/12 9:42:09
中文题目：	基于平衡计分卡的Y公立医院预算绩效评价优化研究
英文题目：	Research on the Optimization of Budget Performance Evaluation in Y Public Hospital Based on the Balanced Scorecard
指导老师：	李元
中文关键字：	预算绩效评价；公立医院；平衡计分卡
英文关键字：	Budget Performance Evaluation; Public Hospitals; Balanced Scorecard
中文摘要：	随着我国医改不断深入，国家出台了一系列关于取消药品加成、医保支付方式改革的政策，提高了群众就医质量，很大程度改善了“看病难看病贵”的状况，但与此同时也在一定程度上影响了公立医院的收入，在此背景下，公立医院的运行管理模式亟需从粗放型向精细化转型。预算绩效评价作为医院管理的重要手段，对于合理配置资源、提高资金使用效益具有不可忽视的作用。随着医疗体制的改革和政府财务体制的调整，我国的预算管理和绩效评价机制正在经历明显的变化，公立医院积极配合政策方向，努力实施全方位的预算绩效管理，以满足新时期的发展需求。 本文对预算绩效评价领域的国内外研究情况和平衡计分卡的相关理论进行了系统梳理，选取三甲医院Y公立医院作为案例，通过实地调研深入剖析了该医院预算绩效评价存在的问题，如预算绩效目标缺乏战略导向、预算绩效评价广度深度不足、预算绩效评价结果缺乏有效的反馈和应用等。为了解决这些问题，本文提出了基于平衡计分卡设计的预算绩效评价体系优化方案，在方案的设计流程中，首先利用SWOT分析法确定了Y公立医院的战略，绘制医院的战略地图，然后利用平衡计分卡作为战略和预算绩效指标评价体系的桥梁，从平衡计分卡的四个维度出发，结合专家意见选取了12个二级指标和25个三级指标，并利用层次分析法对指标赋予权重。构建完成后，将这一全面、平衡的预算绩效评价体系应用到实践中，结合过往的数据进行打分，随后对评价结果展开深入的分析，优化后的预算绩效评价体系能够更好地发现医院在运营中存在的问题，有利于提出有针对性的解决方案，最后针对该预算绩效评价体系的有效实施提出保障措施。 预算绩效评价指标体系的构建为Y公立医院提供了更加科学、合理的预算绩效评价依据，能够有效提高医院管理效率、优化资源配置、提升医疗服务质量，为公立医院预算管理提供了新的思路和方法。未来，随着医疗卫生体制改革的不断深化和公立医院管理水平的持续提升，本文的研究成果将为更多医院提供借鉴和参考。
英文摘要：	With the continuous deepening of China's medical reform, the state has introduced a series of policies on canceling drug markups and reforming the medical insurance payment method, which have improved the quality of medical treatment for the public and significantly alleviated the situation of "difficult and expensive medical treatment." However, at the same time, it has also affected the revenue of public hospitals to a certain extent. Against this background, the operation and management mode of public hospitals urgently needs to transform from a extensive one to a refined one. As an important means of hospital management, budget performance evaluation plays a crucial and indispensable role in the rational allocation of resources and the improvement of the efficiency of fund use. With the reform of the medical system and the adjustment of the government financial system, China's budget management and performance evaluation mechanisms are undergoing significant changes. Public hospitals are actively aligning with the policy direction and striving to implement comprehensive budget performance management to meet the development needs of the new era. This article systematically reviews the domestic and foreign research in the field of budget performance evaluation and the relevant theories of the Balanced Scorecard. It selects the Class III Grade A hospital, Y Public Hospital, as a case study. Through on-site investigations, it deeply analyzes the existing problems in the budget performance evaluation of this hospital, such as the lack of strategic orientation in budget performance objectives, the insufficient breadth and depth of budget performance evaluation, and the lack of effective feedback and application of budget performance evaluation results. These problems seriously affect the effectiveness and scientific nature of the hospital's budget performance management. In order to solve these problems, this article proposes an optimized budget performance evaluation system design based on the Balanced Scorecard. In the design process of the plan, the SWOT analysis method is first used to determine the strategy of Y Public Hospital, and the hospital's strategic map is drawn. Then, the Balanced Scorecard is used as a bridge between the strategy and the budget performance indicator evaluation system. Starting from the four dimensions of the Balanced Scorecard, 12 secondary indicators and 25 tertiary indicators are selected in combination with expert opinions, and the Analytic Hierarchy Process is used to assign weights to the indicators.After the construction is completed, this comprehensive and balanced budget performance evaluation system is applied in practice. Scores are given based on past data, and then an in-depth analysis of the evaluation results is carried out. The optimized budget performance evaluation system can better identify the problems existing in the hospital's operation, which is conducive to proposing targeted solutions. Finally, safeguard measures are proposed for the effective implementation of this budget performance evaluation system. The construction of the budget performance evaluation indicator system provides Y Public Hospital with a more scientific and reasonable basis for budget performance evaluation. It can effectively improve the hospital's management efficiency, optimize the allocation of resources, and enhance the quality of medical services, providing new ideas and methods for the budget management of public hospitals. In the future, with the continuous deepening of the reform of the medical and health system and the continuous improvement of the management level of public hospitals, the research results of this article will provide reference and inspiration for more hospitals.
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