Research on Modeling Method for a Performance Accounting System Based on the"Dual-Core"Operation of Returning to Public Welfare and Enhancement of Operational Quality and Efficiency
- VernacularTitle:基于回归公益性和提升运营质效"双核"运行的绩效核算体系建模方法探索
- Author:
Zhihui HUANG
1
;
Kaishun GU
1
;
Wenbin CHEN
1
Author Information
1. 中山市三乡医院 广东 中山 528463
- Publication Type:Journal Article
- Keywords:
public hospital;
performance accounting;
public welfare;
operational quality and efficiency
- From:
Chinese Health Economics
2025;44(5):86-90
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To explore a modeling method for establishing a performance accounting system under the requirements of high-quality development,with the goal of helping public hospitals return to public welfare and improving the quality and efficiency of their operation.Methods:On the basis of comprehensive analysis of the advantages and disadvantages of various performance accounting tools,it is proposed to conduct the evaluation based on the order of the technical labour value chain,that is,to establish Basic Value Evaluation madule,Balanced Score Card(BSC)Evaluation and Key Quality Index(KPI)madule Evaluation,and the modules are combined through the multiplication principle.Results:Under the guidance of this modeling method,a set of performance accounting system has been established which not only emphasizes the"dual-core"operation of public welfare and operational quality and efficiency,but also adapts to the demand of public hospitals of different scales and at different stages of development.Conclusion:Effective accounting system modeling methods can be oriented to build a performance accounting system that combines public welfare and operational quality and efficiency,with high adaptability,operability,and value of popularization and application.
