平衡记分卡在建立医院绩效管理体系中的应用

The application of Balanced Scorecard in the establishment of hospital performance management system

随着信息时代的到来,只能反映医院以前运行情况的传统财务绩效考核方式已不能满足需求,平衡记分卡作为有效结合医院运营活动和战略目标的重要工具,对提高医院绩效管理有重要作用。然而目前,平衡记分卡在我国医院绩效管理中尚处于应用初期,还存在指标不完善、人为因素影响较大、和薪资不相关等问题。因此,本文基于平衡记分卡的概念,详细分析了平衡记分卡在建立医院绩效管理体系中的应用,以期借助平衡记分卡加强医院绩效管理,从而促进医院业绩的提升。

With the advent of the information age, the traditional financial performance evaluation methods can only reflect the hospital before operation can not meet the demand, the Balanced Scorecard as an important tool for effective combination of hospital operations and strategic objectives, plays an important role in improving the hospital performance management. At present, however, the balanced scorecard is still in the initial stage of the hospital performance management in our country, and there are still some problems, such as imperfect indicators, human factors, and wages are not related. Therefore,in this paper, the Balanced Scorecard concept based on the detailed analysis of the Balanced Scorecard in the establishment and application of hospital performance management system, with a view to using the Balanced Scorecard in hospital performance management, so as to promote the hospital performance improvement.