会计学院知识库

目前，我国大多数县级公立医院的绩效管理体系都是粗放型成本管理下的全成本核算，这样的考核体系往往存在反馈绩效评价的结果不及时、考核制度与医院战略目标相悖、绩效考核标准缺乏合理性、激励对策缺乏科学性、科室成本责任归属不清、医务人员的劳动价值体现不足等问题。随着国家新医改政策的不断深化，公立医院现行的绩效管理体系无法与新医改的政策标准相适应。所以，公立医院在绩效管理体系上的探索和研究也要做到与时俱进。根据绩效管理的精髓—从量到价值的转化，去构建符合医疗卫生行业实际情况、体现岗位价值以及劳动价值的医院绩效管理体系，促进N县人民医院的精细化管理，强调医院公益性职能，提升医务工作人员的主动性和积极性。

本论文的研究对象为永州市N县人民医院。作为本市二级甲等公办医院，该院当前的绩效管理体制面临严重的问题与缺陷，本文结合该院现实状况，依据绩效管理体系的绩效计划、沟通、评价与反馈四个环节的动态循环，运用RBRVS下的工作量绩效模式及经典的平衡计分卡，分别从科室层面和员工层面出发，构建一套基于相对价值尺度（RBRVS）与平衡计分卡（BSC）原则的绩效管理体系，并提出相应的实施方案和保障措施，以期构建一套适合N县人民医院绩效管理体系。

Currently, the performance management system of most county-level public hospitals in China is a comprehensive cost accounting system based on crude cost management, and this evaluation system often faces problems such as untimely feedback on performance evaluation results, and the evaluation system is not consistent with the hospital's strategic objectives, Inadequate validation of performance measurement standards, lack of scientific incentives, unclear allocation of cost responsibility to individual departments, and insufficient As the health reform policy intensifies, the current performance management system of public hospitals is unable to adapt to the standards of the new health reform policy. Therefore, research and studies on the performance management system in public hospitals must also keep up with the times. In line with the essence of performance management, which is to move from quantity to value, to develop a hospital performance management system that is in line with the actual situation of the health care industry, reflects the value of position and value of work, promotes the excellent management of County N People's Hospital, emphasizes the public welfare function of the hospital, and enhances the initiative and enthusiasm of the medical staff.

In this paper, we take the people's Hospital of n county as an example to analyze and summarize the shortcomings of the current performance management system in the people's Hospital of n county. Combined with the actual situation, we use the workload performance model under RBRVS and the classic balanced scorecard to construct a set of performance management system based on the relative value scale (R & D) from the department level and the staff level In order to find a more reasonable solution to the problems existing in the current performance management system of n county people's hospital.