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2009年我国对医疗行业进行了全面的改革,旨在采用“新医改”的方式提高医院的医疗、服务及管理水平。在新医改背景下,医院对于财务绩效的管理越来越重视,合理的财务绩效评价可以全面分析医院的财务状况,提高医院的整体水平及医护人员的工作效率。而构建科学合理的医院财务绩效评价指标体系,是加强、改善医院的财务绩效评价水平和质量的重要措施。本文对当前的医院财务绩效评价中存在的问题和不足进行了分析,并提出在新医改下如何加强医院财务绩效评价指标体系的一些建议。
In 2009, China conducted a comprehensive reform of the medical industry, aiming at improving the level of medical treatment, service and management in the hospital through the “new medical reform” approach. Under the background of new medical reform, hospitals pay more and more attention to the management of financial performance, and reasonable financial performance evaluation can comprehensively analyze the financial status of hospitals and improve the overall hospital level and the work efficiency of medical staff. Constructing a scientific and reasonable hospital financial performance evaluation index system is an important measure to strengthen and improve the hospital’s financial performance evaluation level and quality. This paper analyzes the problems and shortcomings in the current hospital financial performance evaluation and puts forward some suggestions on how to strengthen the hospital financial performance evaluation index system under the new medical reform.