摘要
目的:为新型农村合作医疗提出一套合理、可行的绩效审计指标体系。方法:使用修正的平衡计分卡,对其进行评价,结果:从五个维度,用37个指标对新农合进行系统全面的评价。结论:该指标体系符合当前的实际情况,通过调查问卷以及审计取证获取该体系所需要的数据,较好的评价了新农合的绩效。
Objective： To propose a reasonable and feasible system of performance au8it indicators for New Rural Cooperative Medical System（NCMS）. Methods： Using the balanced score card as amended to perform the evaluation. Results： From 5 dimensions, 37 indicators were used to perform comprehensive evaluation for the NCMS. Conclusion： The indicator system is suit for the current situation, as well as audit evidence through questionnaires to obtain the required data of the system; it provides a better evaluation of the NCMS performance.
出处
《中国卫生经济》
北大核心
2014年第5期89-92,共4页
Chinese Health Economics
关键词
新型农村合作医疗
绩效审计
平衡计分卡
指标体系
new rural cooperative medical system
performance audit
balanced score card
indicator system
