摘要
公立医院绩效考核是进一步推进公立医院降本、提质、增效的重要举措。公立医院实现社会效益和经济效益的双赢,需辨证看待绩效考核与财务可持续性之间的关系。运用委托-代理关系理论,分析公立医院绩效考核的经济学属性,基于对比分析界定公立医院财务可持续性的内涵和特征,辩证探讨公立医院绩效考核与财务可持续性的长期正向驱动、短期负向压力的互动关系。通过指标优化-政策协同-内控强化三位一体的机制设计,构建公立医院绩效考核指标权重动态调整、财政补偿与医保支付协同优化、财务风险预警以及成本管理与医保管理联动的平衡机制,提出智慧化建设、复合型运营管理团队建设、债务控制及化解等保障策略。
Performance assessment in public hospitals is an important measure to further promote cost reduction,quality improvement,and efficiency enhancement.Achieving both social and economic benefits requires a dialectical understanding of the relationship between performance assessment and financial sustainability.Using principal-agent theory,this study analyzes the economic attributes of public hospital performance assessment,defines the connotations and characteristics of financial sustainability through comparative analysis,and explores the interactive relationship in which performance assessment provides long-term positive momentum while exerting short-term financial pressure.Through a mechanism integrating indicator optimization,policy synergy,and strengthened internal control,this study constructs a balancing framework that includes dynamic adjustment of performance assessment indicator weights,coordinated optimization of fiscal subsidies and medical insurance payments,financial risk early warning,and linkage between cost management and medical insurance management.It further proposes strategies such as intelligent system development,cultivation of multidisciplinary operational management teams,and debt control and mitigation.
作者
王云丽
程潇
李畅
方子
WANG Yunli;CHENG Xiao;LI Chang;FANG Zi(School of Management,Hubei University of Chinese Medicine,Wuhan,Hubei Province,430065,PRC)
出处
《中国医院》
北大核心
2026年第1期16-20,共5页
Chinese Hospitals
基金
中国医药会计学会课题“公立医院内部控制评价指标体系研究”项目(YKXKTXM2025008-4)。
关键词
公立医院
绩效考核
委托-代理
财务可持续性
互动关系
平衡机制
public hospital
performance assessment
principal-agent
financial sustainability
interactive relationship
balancing mechanism
