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县级医院的财务绩效评价需要全面考察医院的财务状况以及经营状况,结合本院经营管理的相关数据、报表,采用对应的评价方法和理论,进而对医院的财务绩效情况进行综合评价。本文选取灰色系统理论中的灰色关联方法以及灰色聚类方法,并运用这两种方法对医院的财务绩效进行评价。
The financial performance evaluation of county-level hospitals needs a comprehensive examination of the hospital’s financial status and operating conditions, combined with the hospital management data, statements, using the corresponding evaluation methods and theories, and then the hospital’s financial performance comprehensive evaluation. This paper chooses the gray relational method and the gray clustering method in the gray system theory, and uses these two methods to evaluate the financial performance of the hospital.