摘要
目的:以业财融合为基础,构建公立医院经济运行综合评价指标体系。方法:通过文献研究初步构建公立医院经济运行评价指标体系,通过德尔菲法函询专家对指标体系进行修正,并运用层次分析法确定各级指标的权重。结果:所构建指标体系包含风险管理、成本管理、预算管理、运行效率、患者负担、发展能力、收入管理7项一级指标,下设39项二级指标。结论:指标体系的设计兼顾公立医院生存发展和公益性功能定位两个方面,能较好地评价公立医院的经济运行效果,可用于同级同类公立医院间经济运行效果的横向比较。
Objective:To construct economic performance evaluation index system of public hospitals based on business-financial integration.Methods:The economic operation evaluation index system of public hospitals was preliminarily constructed through literature research.The index system was then revised by applying Delphi method.To determine the weight of each index,the AHP was then applied.Results:The constructed index system includes 7 dimensions which are risk management,cost control,budget management,operating efficiency,burden of patients,the ability to develop and income management,and 39 second-level indicators.Conclusion:The index system includes both the survival and development of public hospitals and the commonweal function of public hospitals.The empirical study on the index system shows that the index can well reflect public hospital economic operation efficiency.
作者
李雪辉
LI Xuehui(Ruijin Hospital,Shanghai Jiao Tong University,School of Medicine,No.197,Ruijin 2nd Road,Huangpu District,Shanghai,200025,PRC)
出处
《中国医院》
2020年第9期27-30,共4页
Chinese Hospitals
基金
上海市会计学会重点科研课题(SHKJ2019ZD04)。
关键词
业财融合
经济运行
德尔菲法
层次分析法
评价指标
business-financial integration
economic performance
Delphi method
AHP
evaluation index
