熵值法在北京市妇幼保健院财务综合评价中的应用

The Comprehensive Evaluation on Financial Position of Maternity and Child Care in Beijing Based on Entropy

在市场经济发展的今天,作为非营利性卫生机构的妇幼保健院也要加强经营管理,树立成本效益观,杜绝资源浪费,实现可持续发展。因此,科学合理地对妇幼保健院的经营管理、财务运营情况进行综合评价就显得非常必要。本文通过建立指标体系,采用熵值法对北京市10家妇幼保健院的财务运营情况进行了综合评价。此种方法克服了以往评价中主观赋权所带来的局限性,是医院财务综合评价的一种突破。

As the nonprofit health institution, maternity and child care institutions should strengthen management, set up the cost idea and cease the resources waste during the developing market-economy. It is necessary to evaluate the financial position of ten maternity and child care institutions. This paper develops the intact index system of the evaluation and evaluates the financial position of maternity and child care institutions in Beijing with the aid of Entropy. This methods overcome the limits of subjective weighing index of comprehensive financial evaluation .So it is a breakthrough in the evaluation on financial position of hospital.