对一所医院疝外科财务绩效评价研究体会

Financial performance evaluation for hernia surgery center:experience in one hospital

平衡计分卡财务维度在绩效评价中应用十分广泛,本文主要就利用这种评估方法分析研究某医院疝外科的财务绩效问题,简单介绍熵值法赋权的原理,通过熵值法对医院的二级绩效指标进行客观赋权,从而实现医院财务绩效的评价,最后就平衡计分卡财务维度指标在分析医院的临床科室财务绩效时的不足之处进行了讨论,仅为医院临床科室的绩效评价工作提供简单的参考。

The Balanced Scorecard financial dimension is widely used m pertormance evaluaUon. In this paper, we use this method to analyze the financial performance of the hernia center. The principle of weighted entropy method was briefly introduced. Objectively weighting the secondary hospital performance index through this method, so as to realize the evaluation of hospital financial performance. Finally, this paper discusses the deficiencies of the Balanced Scorecard in the analysis of the financial performance of the clinical departments of the hospital. It provides a simple reference for the performance evaluation of hospital clinical departments.