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本文着重研究的是公立医院财务绩效评价,公立医院是国家设立的不以盈利为目的的组织,其资金主要来源于政府在财政方面的投入,还有一部分是国家在经济方面的计划扶持,这就造成我国公立医院大部分都存在管理效率不高的问题。实际上,我国公立医院管理效率不高主要体现在财务方面,大多数公立医院的财务管理方法较为陈旧,导致收入与支出失去平衡,还有很多财务方面的风险。对公立医院中的财务工作进行绩效评价能够充分认识其绩效水平,进而使得公立医院的经营方式与管理方式得以转变,使其不断进步与发展。
This article focuses on the evaluation of the financial performance of public hospitals. Public hospitals are not-for-profit organizations set up by the state. Their funds mainly come from the financial input of the government, and partly from the state’s planned economic support. Resulting in most of the public hospitals in our country there is the problem of management efficiency is not high. In fact, the management efficiency of public hospitals in our country is not high mainly in the aspect of finance. Most public hospitals have a relatively old way of financial management, resulting in a loss of balance between income and expenditure. There are also many financial risks. Performance evaluation of financial work in public hospitals can fully understand its performance level, which in turn can change the mode of operation and management of public hospitals so that they can make continuous progress and development.