营利性医院绩效评价指标体系的构建

Development of a performance evaluation indexing system in for-profit hospitals

从产权理论的角度并结合现实情况阐明营利性医院发展的必然性;分析了营利性医院社会效益与经济效益的内在统一性,明确了营利性医院的经营目的;根据营利性医院的特点,运用平衡计分卡的绩效管理方法 ,提出了营利性医院绩效评价指标体系的构建过程,即确定营利性医院的经营目的 在财务、患者、流程和学习方面的绩效指标以及指标间的逻辑关系,并将这一绩效评价指标体系纵向拓展到医院的科室、员工层面,从而形成完整的绩效评价指标体系.

This paper demonstrates the necessity for developing for-profit hospitals according to property right theories;It analyzed the inherent unity of social benefits and economic benefits in such hospitals,and clarified their business objectives.It put forward a process to build a performance evaluation indexing system in for-profit hospitals in view of the characteristics of such hospitals.Calling into play the performance management method of the balance scorecard,it identified the business objectives of such hospitals as measured by such performance indexes as finance,patients,process,and learning,and the logic relationship existing among the indexes as well.In addition,it vertically extends such a system to the departments and employees of the hospital to make a complete performance evaluation indexing system.