摘要
绩效管理是医院运营实践的重要内容,在新医改和行政事业单位管理会计的不断推动下,加强公立医院绩效管理工作尤为重要。本文以综合性公立医院绩效改革为出发点,基于Ferreira和Odey(2009)拓展的绩效管理框架(PMSs),结合H医院多年的绩效管理实践经验,针对PMSs直接应用于医院情景可能存在的问题进行补充完善,继而提出了综合性公立医院绩效管理框架。本文的研究结论对医疗服务行业持续推进绩效管理改革具有一定的借鉴意义和参考价值。
Performance management is an important part of hospital operation practices.Under the continuous promotion of the new medical reform and administrative accounting of administrative institutions,it is particularly important to strengthen the performance management of public hospitals.This paper takes the comprehensive public hospital performance reform as the starting point,based on the performance management framework(PMSs)expanded by Ferreira and Otley(2009),combined with the H Hospital's years of performance management practical experience,and addresses the possible problems that PMSs may be directly applied to public hospitals.Complemented and perfected,and then proposed a comprehensive public hospital performance management framework.The conclusions of this paper are of great significance to the continuous promotion of performance management reform in the medical service industry.
作者
刘俊勇
安娜
马逸飞
李建军
LIU Jun-yong;AN Na;MA Yi-fei;LI Jian-jun
出处
《财务研究》
2020年第4期18-27,共10页
Finance Research
基金
国家社会科学基金项目(11BGL027)。
关键词
绩效管理框架
公立医院
管理会计
performance management framework
public hospital
management accounting
