会计学院知识库

   近年来，我国医疗卫生行业面临着新医疗改革的挑战。为了实现可持续发展，医院需要加强内部审计监督管理和构建科学的绩效评价方案。然而，传统的内部审计绩效评价体系已经无法适应当下复杂多变的环境，因此医院需要构建一套新型的内审绩效评价体系。目前，医院的内审绩效衡量标准存在指标设置单一、体系缺乏灵活性等问题，而战略地图这一新型管理工具的多维度评价可以弥补此不足。

   因此，本文选取A医院为案例研究对象，通过引入战略地图的四个维度的特点，探讨确定了A医院内审绩效评价体系的指标，从而构建了一套符合A医院内部审计部门自身状况的绩效评价体系 。体系包含三个层次，分别是目标层、准则层和因素层，涵盖了四个维度，包括业绩、客户、业务流程和学习与成长，共计32个指标。为了确保评价结果准确，采用调查问卷法与层次分析法相结合的方式，对A医院内审部门的绩效进行全面评估，最终得出评价结果并提出改进对策。

在对战略地图优化内部审计绩效评价体系的应用方法进行研究的基础上，本文构建了一套基本符合医院战略目标和价值的内部审计绩效评价体系，并给出了对该医院进行内审的改进措施，为其他医院的内部审计优化提供了可借鉴的思路。

   本文得出的结论是，战略地图可以使用在医院的所属部门，通过使用战略地图，医院可以更好地了解其内部运作，并确定如何最好地利用各类资源来实现价值增值的目标；此外，基于战略地图优化内部审计绩效评价体系，可以帮助医院更好地了解其绩效评价体系的效果，并确定如何进一步优化其绩效评价体系以实现其目标。

      In recent years, China's health care industry has faced the challenges of new health care reform. In order to achieve sustainable development, hospitals need to strengthen internal audit supervision and management and build a scientific performance evaluation program. However, the traditional internal audit performance evaluation system has been unable to adapt to the current complex and changing environment, so hospitals need to build a new internal audit performance evaluation system. At present, the internal audit performance measurement standards of hospitals have the problems of single index setting and lack of flexibility in the system, while the multidimensional evaluation of strategy map, a new management tool, can make up for this deficiency.

       Therefore, this paper selects Hospital A as the case study object, and explores to determine the indicators of the internal audit performance evaluation system of Hospital A by introducing the characteristics of the four dimensions of the strategy map, so as to build a performance evaluation system that meets the situation of the internal audit department of Hospital A itself . The system contains three levels, namely the target level, the criterion level and the factor level, covering four dimensions, including performance, customers, business processes and learning and growth, with a total of 32 indicators. To ensure accurate evaluation results, a combination of questionnaire method and hierarchical analysis was used to comprehensively assess the performance of the internal audit department of Hospital A. The evaluation results were finally derived and improvement countermeasures were proposed.

      Based on the study of the application methods of the internal audit performance evaluation system for strategy map optimization, this paper constructs a set of internal audit performance evaluation system that basically meets the strategic objectives and values of the hospital, and gives improvement measures for the internal audit conducted in this hospital, which provides ideas that can be used for the optimization of internal audit in other hospitals.

This paper concludes that strategy maps can be used in the departments to which an organization belongs, and that by using strategy maps, an organization can better understand its internal operations and determine how best to use its resources to achieve its goal of adding value; furthermore, optimization of the internal audit performance evaluation system based on strategy maps can help an organization better understand the effectiveness of its performance evaluation system and determine how to further optimize its performance evaluation system to achieve its goals.