公立医院是解决基本医疗、缓解人民群众看病就医困难的主要机构,体现着公益性。随着医疗改革的不断深化,逐步扭转公立医院的逐利行为,加强其公益性,迫在眉睫。政府需要加大对公立医院的财政投入,以便更科学、合理地将工作重心调整到提高医疗服务水平上,并以此作为增加收入的衡量。根据我国公立医院应有的服务功能和社会功能,其财务绩效评价体系不仅要从财务内部流程、业务发展等方面考量,还要重视其社会责任、患者满意度等社会价值的分析,使公立医院摆脱传统单一的绩效管理,开始关注多方面的整体战略发展目标。笔者作为多年的从业人员,就公立医院财务绩效评价体系进行研究,供同仁相互学习。 Public hospitals are the main institutions for solving basic medical problems and alleviating the difficulties of medical treatment for the people and embody public welfare. With the deepening of medical reform, it is imminent to gradually reverse the profit-seeking behavior of public hospitals and strengthen their public welfare. The government needs to increase financial input to public hospitals in order to more scientifically and reasonably adjust its work focus to improving the level of medical services as a measure of increasing revenue. According to the service functions and social functions that should be provided by public hospitals in our country, the evaluation system of financial performance should not only consider from internal financial processes and business development, but also pay attention to the analysis of social values ​​such as social responsibility and patient satisfaction, Get rid of the traditional single performance management and begin to pay attention to many overall strategic development goals. As a practitioner for many years, I studied the financial performance evaluation system of public hospitals for my colleagues to learn from each other.