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论文编号：	7401
作者编号：	2220130920
上传时间：	2015/6/9 14:25:09
中文题目：	A医院领导干部经济责任审计评价研究—基于平衡计分卡视角
英文题目：	Study on the Leading Cadres Economic Responsibility Audit Evaluation in HospitalA——Based on the Perspective of Balanced Scorecard
指导老师：	王志红
中文关键字：	经济责任审计评价；平衡计分卡；评价指标
英文关键字：	Evaluation of economic responsibility audit；Balanced scorecard；Evaluating indicator
中文摘要：	公立医院是国家医疗行业的主体，公立医院院长的职责的履行关系到国家医疗体制改革的成败，关系到民生健康问题。对公立医院领导干部的经济责任审计是加强领导干部的监管，预防腐败的有效措施。审计评价是经济责任审计过程中的重要的一个环节，客观全面地评价领导干部经济责任履行情况和应负的责任，对领导干部履职行为、正确的政绩观和职业道德操守具有引导作用。本文所研究的A医院是一所公立医院，目前A医院领导干部经济责任审计评价最主要的问题就是评价指标单一，评价指标的设计与医院的发展规划脱节，评价结果没有量化，影响了评价结果的运用，审计评价流于形式，缺乏对领导干部的监管力度，经济责任审计没有发挥应有的作用，同时也难于适应当前国家对领导干部经济责任审计的新任务、新要求。基于此，本文从A医院领导干部经济责任审计评价现状出发，运用平衡计分卡的理论、思想，针对其不足之处设计一套科学、合理、完整的评价体系。这套体系尽可能具有实用性、可操作性，科学性，为其他公立医院的领导干部经济责任审计提供宝贵的借鉴。本文从研究的背景及研究目的出发，首先对经济责任审计的相关概念和理论、平衡计分卡的理论进行详细地阐述，然后从现阶段A医院经济责任审计的评价内容、评价方法、评价指标等分析该医院当前领导干部经济责任审计评价体系中存在的问题，从而引出了平衡计分卡运用于A医院领导干部经济责任审计评价的必要性和可行性，根据医院行业的特点，优化了平衡计分卡，增加了社会责任的维度，从财务、客户、内部流程、学习与成长、社会责任五个维度，采用定量评价与定性评价的方法建立各维度的评价指标，做到全面评价领导干部的胜任能力。最后运用专家意见法，成立专家组设置各维度的权重和各指标的分值，确定评价标准与评分方法，以A医院前任院长离任审计为实际应用，审计实施结束后，根据第四章所设计的评价指标体系从五个维度为领导干部经济责任的履行情况进行评分，验证A医院领导干部经济责任审计评价指标构建的合理性。文中最后得出结论A医院以平衡计分卡的视角构建的领导干部经济责任审计评价指标比较实用、具有可操作性，能够满足当前国家对经济责任审计的新要求。
英文摘要：	The public hospital is the main body of nation’s medical field, and whether the public hospital presidents do their duties well concern the success of the national medical structural reform and the civil’s health improvement. The establishment of the public hospital leader economic responsibility audit can strengthen supervisation and prevent corruption. The auditing evaluation is an important link of the total economic responsibility audit, it can evaluate a leader’s economic responsibility performance and own duties objectively and comprehensively, and have a guiding effect on watching leaders’ duty performing and setting up a correct concept of political achievement and occupation ethics. The paper’s study object is a public Hospital A. The main problem of the disfunctional audit result in the present is that the variable evaluation criteria are not get unified and the evaluation indexes are too homogeneous, the evaluation indexes is far away from the hospital’s development planning . Many evaluation results are not quantified, which impact its use badly and make it more difficult to adjust to the new missions and requirements. Based on it, the paper attempts to set up a complete objective, scientific and standarlized evaluation system on the theories of balanced score card. This system will show us a precious reference on the public hospital leader economic responsibility audit, which is more practical, feasible and scientific. Based on the study’s background and objective, the paper firstly explains some related definitions and theories of the economic responsibility audit, including the theory of the balanced score card. Secondly, the paper will emphasize the necessity and possibility of the operation of The public hospital leader economic responsibility audit system ，according to the existed auditing evaluation problems in Hospital A. We try to improve the balanced score card by adding the dimension of social responsibility, which make it a five-dimension auditing evaluation index system of finance, patient, internal process, learning&growing and social responsibility to be more complete to evaluate a leader’s competency. Lastly, we’ll use the expert advice method to make an expert team to setted index weight and score for each dimension. The paper makes the former hospital director for example, as the mentioned five-dimension evaluation index system in Chapter 4, to score the performance of his economic responsibility, so that we can check whether the system is reasonable. In conclusion , we’ll find out the fact that the leaders’ economic responsibility audit evaluation system is practical and operative to satisfy nation’s new requirement to the economic responsibility audit.
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