军队中心医院基于平衡计分卡成本控制体系评价指标的建立

摘要

Objective To provide a set of scientific and wholesome evaluation index system for the status quo and cost management of medical cost operation for military hospitals.Methods Based on the theory of Balanced Score Card and hospital economic development pattern, the evaluated indexes were selected and the index of each layer were ascertained with Delphi expert consultation and layer analysis.Results A whole set of core index and weight from 4 dimensions in BSC is established, which includes 4 first-degree indexes, 11 second-degree indexes and 42 third-degree indexes.Conclsion With the design being scientific and wholesome with reasonable weight coefficients and practical estimation outcome, the index system can be used for cost control estimation and management of military hospitals.%目的:为军队医院评价医疗成本运行现状和成本管理.提供一套科学、完整的评价指标体系.方法:基于平衡计分卡(BSC)原理和医院发展规律筛选指标,采用德尔菲法(Delphi)结合层次分析法(AHP)确定各维度指标的权重.结果从BSC的4个维度建立了一套完整反映医院成本控制战略目标的核心指标及权重,包括4个一级指标、11个二级指标以及42个三级指标.结论:指标体系设计科学、合理全面,权重系数的确定合理.可进一步用于军队医院的成本控制评价.