公立医院预算绩效评价指标体系构建研究——基于层次分析法.pdf

[ 财务与审计 ] 卫生经济研究圆园23 年6 月第40 卷第6 期总第434 期 公立医院预算绩效评 指标体系构建研究 基于层次分析法 1 2 孟冬军 ，谭华伟 [摘 要] 目的：构建公立医院预算绩效评价指标体系，促进公立医院预算与绩效管理一体化。方法：结合国内外 相关文献，通过专家咨询，基于层次分析法，构建公立医院预算绩效评价指标体系。结果：公立医院预算绩效评价指 过程、产出、效益 ，包括 、 、 探索公立医院预 标体系涵盖投入、 4个维度 4个一级指标 13个二级指标 45个三级指标。结论： 算绩效评价的共性指标与个性指标融合机制，强化预算绩效评价标准化体系建设，建立预算绩效评价指标体系的动 态调整机制，完善预算绩效评价基础数据库，探索激励约束的预算绩效评价结果运用机制。 [关键词] 公立医院；预算绩效评价；指标体系；层次分析法 中图分类号： 文献 识码： 文章编号： （ ） R197.32 A 1004-7778 2023 06-0082-06 Study on the Construction of a Comprehensive Evaluation Index System for Budget Performance in Public Hospitals —Based on Analytic Hierarchy Process —— MENG Dongj un, TAN Huawei Abstract: To develop a comprehensive evaluation index system for budget performance in public hospitals, and to promote the integration of budget and performance management in public hospitals. Through policy and literature review, a preliminary comprehensive evaluation for public hospital budget performance was constructed with a library of indicators. Two rounds of expert consultation were conducted to determine the indicator system. The Analytic Hierarchy Process was used to assign weights to each indicator. A comprehensive evaluation index system for public hospital budget performance, covering four dimensions of input, process, output and benefit, including four primary indicators, 13 secondary indicators and 45 tertiary indicators, was formed. We