李玉芳.运用平衡计分卡理论构建公立医院预算控制指标体系[J].,2011,12(1):47-50 |
运用平衡计分卡理论构建公立医院预算控制指标体系 |
Budget Control Index System Research of BSC Theory in the Public Hospital |
投稿时间:2010-09-25 |
DOI: |
中文关键词: 平衡计分卡 公立医院 预算控制 指标 |
English Keywords:balanced scorecard public hospital budget control index |
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中文摘要: |
文章针对目前医院预算控制的现状,将平衡计分卡理论运用到公立医院预算管理控制中,对医院预算控制指标体系的设计进行了探讨,目的是为了建立有效的预算管理控制系统,促进医院经济管理、提高医院竞争力,实现医院利益、职工利益、患者利益的统一,实现社会效益和经济效益的统一。 |
English Summary: |
Based on the balanced scorecard (BSC) theory, this paper discusses how to establish the budget control index system of the public hospital in order to set up effective budget management control system, strengthen the management and the competitiveness of the hospital, realize the balance of hospital benefit and staff benefit and patient benefit and the balance of the social benefits and the economic benefits. |
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