基于平衡计分卡的公立医院预算管理指标体系研究

【作者】 李玉芳；

【导师】 阳秋林；

【作者基本信息】 南华大学 ， 企业管理， 2011， 硕士

【摘要】 预算管理是财务管理中的一项重要内容，是内部控制的一个重要组成部分，新医改方案提出要严格预算管理，体现了预算管理在新医改后医院财务管理中的重要性和特殊性。本文应用平衡计分卡的理论对公立医院预算指标体系进行了研究。首先，回顾预算管理的发展历程，介绍了预算管理和平衡计分卡基本理论，为构建我国公立医院预算管理指标体系奠定了理论依据。其次，分析了将平衡计分卡理论运用到公立医院的预算管理的可行性。然后，针对目前公立医院预算管理存在的问题，从战略的高度、从整体的视角，从平衡计分卡财务、患者、流程、成长四个维度构建了一套完整的预算管理指标体系。最后论文引用以NF医院为案例，通过对该医院预算指标体系进行分析和研究，验证了BSC指标运用于我国公立医院预算管理的科学性和可行性，为本研究提供了实证支持。在研究方法上，本文主要采用理论与实践相结合，实证与规范分析相依托，原理与案例分析相呼应的方法对构建我国公立医院预算管理指标体系进行研究。本研究的主要成果：本文将平衡计分卡理论运用到公立医院预算管理中，其构建的预算管理指标体系既包括医院总预算指标也包括各科室指标，既包括财务指标，也考虑了非财务指标，将预算管理与成本管理结合起来，并且提出了平衡计分卡预算指标的考核和评价模式，以求达到加强医院经济管理、控制成本费用、改善经营绩效、提高医院竞争力，实现医院利益、职工利益、患者利益三者的统一，实现社会效益和经济效益的统一。更多还原

【Abstract】 The budget management is an important content of the financial managementand a very important part of the internal control. The new medical schemerequires hospitals to strict budget management, which reflects the importanceand speciality of the budget management in the public hospital.In this paper, the theory of the balanced scorecard is applied to publichospital budget index system. First of all, this paper reviews the developmentcourse of budget management, introduces the budget management theory and thebalanced scorecard theory, establishes the theoretical basis for theconstruction of public hospital budget management index system. Second, thispaper analyzes the feasibility that the balanced scorecard theory is appliedinto the budget management of the public hospital. Then, according to thecurrent budget management problems of the public hospital, this paper formsa complete index system of budget management from a strategic perspective,an overall perspective and the four dimensions of financial, patient,processes, growth of the balanced scorecard.Finally, with quoting the caseof the NF hospital, this paper analys and researches its budget managementindex system,which verifies the scientific and feasible and providesempirical support for this study.In the research method, this paper mainly adopts these methods ofCombining theory with practice，integrating the empirical and normativeanalysis and corresPonding the principle with case studies to build thepublic hospital budget management index system.The main research results of this paper：this paper applies the BalancedScorecard theory into public hospital budget management, and builds thebudget management index system,which include both the total budgetindicators also the hospital departments budget indicators, both financial indicators, also non-financial indicators, which gets the budget managementand cost management together and put forward the mode of the Assessment andevaluation of those budget management indicators. This study aims tostrengthen the economic management, control the cost, and improve theoperating performance of the public hospitals. The ultimate goal of this paperis to enhance the competitiveness of the hospitals, to realize the unity ofthe hospital interests, employees interests and patients interests, and torealize the unity of the social benefit and economic benefit.更多还原