广东省公立医院财政项目支出绩效评价指标体系构建研究

Research on the Construction of Index System for Financial Project Performance Evaluation in public hospitals:Case of Guangdong

财政项目支出的绩效评价问题逐步受到关注,目前没有对公立医院的行为建立一个指导性的指标体系。作为公立医院过程管理的控制手段,在对国内外相关文献进行回顾的基础上,结合经济学、会计学和公共管理学等相关理论,设计并形成公立医院绩效评价指标体系,为当前医院管理者及医院绩效评价工作者提供借鉴和参考。

As a means of control in process management, performance evaluation of public hospitals can give full play to the nature of social welfare in the operation. On the basis of a review of relevant literature, economics, accounting and public administration and other related theories, this article explored the construction of performance evaluation index system and intended to provide reference for hosoital administrators.