基于平衡计分卡的医院内部审计绩效评价体系构建  

Construction of hospital internal audit performance evaluation system based on balanced score card

作　　者：臧芝红[1] ZANG Zhihong(China-Japan Friendship Hospital,No.2,Yinghuayuan East Street,Chaoyang District,Beijing,100029,PRC)

机构地区：[1]中日友好医院,北京市100029

出　　处：《中国医院》2020年第6期78-80,共3页Chinese Hospitals

基　　金：中日友好医院院级课题(2018-1-GL-2)。

摘　　要：目的:对内部审计工作的成果进行评价。方法:运用平衡计分卡理论,从财务维度、顾客维度、业务流程维度、学习与成长维度选择指标,构建绩效评价体系。结果:以Z医院为例进行评价,总体情况良好,还有些工作需要改进。结论:构建的绩效评价体系具有一定的适用性和针对性,但是还需要进一步完善和探索。Objective:To evaluate the results of internal audit work.Methods:Use the balanced scorecard theory to select indicators from the financial dimension,customer dimension,business process dimension,learning and growth dimension,and build a performance evaluation system.Results:The evaluation was conducted with Z hospital as an example.The overall situation is good,and some work needs to be improved.Conclusion:The performance evaluation system constructed has certain applicability and pertinence,but it needs further improvement and exploration.

关 键 词：平衡计分卡 内部审计 绩效评价体系 

分 类 号：R197.3[医药卫生—卫生事业管理]