河南省公立医院管理会计胜任能力模型构建研究

Study on Constructing a Management Accounting Competency Model of Public Hospitals in Henan Province

目的:构建公立医院管理会计胜任能力模型。方法:基于文献回顾法和问卷调查法对指标进行初筛,采用德尔菲法对11名专家进行3轮问卷咨询,形成公立医院管理会计胜任能力指标框架,并运用层次分析法确定各指标权重,构建出公立医院管理会计胜任能力的模型。结果:构建了河南省公立医院管理会计胜任能力的模型,并确定了 5个一级指标、33个二级指标以及权重。结论:构建的河南省公立医院管理会计胜任能力模型,具有较高的信度和科学性。

Objective: To construct a management accounting competency model of public hospitals. Methods: Based on the literature review and the questionnaire survey, the indicators were firstly screened, and 3 rounds of questionnaire for 11 experts was used to form a management accounting competency index framework of public hospitals by Delphi method. The weights of each index were determined and a management accounting competency model of public hospital was constructed by the analytic hierarchy process. Results: A management accounting competency model of public hospitals in Henan was constructed, and five first-level indicators and 33 second-level indicators and weights were identified. Conclusion: The management accounting competency model of public hospitals in Henan had a high reliability and scientificity.