公立医院财务治理绩效评价体系的指标权重研究

摘要

在公立医院财务治理绩效评价体系中,指标权重具有非常重要的导向作用。本文在前期研究的基础上,综合采用层次分析法和德尔菲法确定了指标权重。权重最大的指标为非营利性(0.25),其次为财务责任、资产绩效、财务绩效与风险,三个指标权重均为0.18,权重最低的指标为社会满意,仅为0.06。最后对指标权重的导向和指标体系的实际应用进行了延伸解释,以期能够发挥评价体系的绩效导向作用。%The index weight has very significant role in the performance evaluation system for the public hospitals’ financial governance. This paper employed the analytic hierarchy process associated with the Delphi method to determine the index weight based on the previous studies. The index of maximum weight is non-profit (0. 35), fol-lowed closely by financial responsibility(0. 18), asset performance(0. 18), financial performance and risk (0. 18), and the index of minimum weight is society satisfaction ( 0 . 06 ) . The index weight guidance and the practical index system application were also interpreted in order to really play the significant role during the performance evaluation for the public hospitals’ financial governance.