基于平衡计分卡的医学院校政府采购绩效评价初探

Research on government procurement performance evaluation based on BSC

目的:通过对目前医学院校政府采购过程的分析,研究平衡计分卡在医学院校政府采购绩效评价体系中的应用。方法:根据平衡计分卡方法理论分析,将绩效考核目标分解为学习与成长、业务流程、客户及财务等4方面考核指标,打破传统单一的只注重财务指标的绩效评价。通过德尔斐法(Delphi)确定考核指标的相关权重。结果:运用平衡计分卡方法理论,提出医学院校政府采购绩效评价体系中的具体考核指标及相应权重,并经过实例得到验证。结论:利用平衡计分卡建立合理的评价绩效体系,将有利于提高采购资金使用的效益、效率和经济性,提高医学院校政府采购管理水平。

Objective： To investigate the application of Balanced Scorecard （BSC） in the performance evaluation system of government procurement in medical colleges and universities based on the analysis of the current government procurement process. Methods： According to the theoretical and methodological analysis of BSC, the performance evaluation is divided into four major aspects of assessment indicators, learning and growth, business process, customer and finance, which breaks the traditional performance evaluation way of only focusing on the of financial indicators. Delphi method has been involved to determine the weights. Results： Based on the theory of BSC, the specific evaluation index and weightof the government procurement performance evaluation system in medical colleges and universities are put forward and proved by practice. Conclusion： A reasonable evaluation of the performance system established according to BSC will help to improve the beneficial results, efficiency and economy output of the procurement funds, and the management of government procurement in medical colleges.