基于平衡计分卡的新型农村合作医疗成本控制评价指标体系的建立  

Establishment of cost control appraisal indicator system of new-type rural cooperative medical system based on balanced scorecard

作　　者：王毅[1] 路晓钦[1] 苏琦[1] 沙琳[1] 

机构地区：[1]重庆市第九人民医院成本控制研究室,400700

出　　处：《重庆医学》2009年第1期14-16,共3页Chongqing medicine

摘　　要：目的建立基于平衡计分卡(balanced scorecard,BSC)的新型农村合作医疗(新农合)成本控制评价指标体系。方法以平衡计分卡的基本理论为指导,采用SWOT分析法、关键绩效指标法、德尔菲专家咨询法和层次分析法,建立指标体系并确定各级指标权重,并采用加权综合指数法对重庆2个区情况进行综合评价。结果构建了一套科学、实用的新农合平衡计分卡成本控制绩效评价指标体系。结论平衡计分卡从多个维度评价新农合成本控制情况,有利于新农合工作发现不足之处,并在今后的管理中总结经验弥补不足。Objective To establish the cost-control appraisal indicator system of the new-type rural cooperative medical system based on balanced scorecard. Methods Taking the elementary theory of balanced scorecard as the instruction, using the SWOT analysis, the key performance indication, the Delphi law and the analytic hierarchy process, to establish the target system and determine target weight of all levels, and use the weighted composite index method to carry on the quality synthetic evaluation to two districts situations of Chongqing. Results The scientific and practical cost control appraisal indicator system of the new-type rural cooperative medical system based on balanced scorecard has been constructed. Conclusion The balanced scorecard appraises the cost control situation of the new-type rural cooperative medical system from many dimensions, is advantageous in the new-type rural cooperative medical system discovering own deficiency summarizing the experience and atoning insufficiency in the next management.

关 键 词：新型农村合作医疗 平衡计分卡 成本控制 评价指标体系 

分 类 号：R197.1[医药卫生—卫生事业管理]