公立医院经济运行效果的财务指标体系的构建  

Construction of financial index system for evaluating the effects of economic operation in public hospitals

作　　者：周书铎 王秋宇[1] 

机构地区：[1]首都医科大学卫生管理与教育学院,北京10006

出　　处：《医学教育管理》2017年第3期234-239,共6页Medical Education Management

基　　金：北京市社会科学基金项目(15JGC165)

摘　　要：目的构建评价公立医院经济运行效果的财务指标体系。方法通过文献研究初步构建评价公立医院经济运行效果的财务指标体系,通过专家咨询方法,对指标体系进行修正,运用层次分析法确定各级指标的权重。结果构建的指标体系包含收入情况、成本控制、运行结果、患者负担、财务风险、发展能力7个维度,下设14个二级指标,17个三级指标。结论指标体系的设计兼顾公立医院的生存和发展、公立医院公益性的功能定位两个方面,该指标体系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 the financial index evaluation system for the economic operation effect evatuation in public hospitals. Methods Through the literature research we initially established the finance index system for the evaluation of public-hospital economic operation efficiency; through the expert consultation method, we conducted the revision to the index system, using the AHP to determine the weight of each index. Results The constructed index system includes income, cost control, operating results, burden of patients, financial risk, the ability to develop 7 dimensions, 14 second-level indicators, and 17 third-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 better reflect public hospital economic operation efficiency.

关 键 词：公立医院 财务绩效 指标体系 

分 类 号：R197.322[医药卫生—卫生事业管理]