| 基于消错理论的医院财务绩效评价方法研究 |
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| 引用本文： | 郑琦,周小平,贝海坚,吴南生,黄灏然. 基于消错理论的医院财务绩效评价方法研究[J]. 广东工业大学学报, 2016, 33(6): 23-27. DOI: 10.3969/j.issn.1007-7162.2016.06.003 |
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| 作者姓名： | 郑琦 周小平 贝海坚 吴南生 黄灏然 |
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| 作者单位： | 1.广州市海珠区中医医院 财务科，广东 广州 510220；2.广东轻工职业技术学院 教务处，广东 广州 510300；3.仲恺农业工程学院 信息科学与技术学院，广东 广州 510225 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目（15YJC630035）;广东省重点平台及科研项目(青年创新人才类项目)（2015KQNCX062）;2016年广东省科技发展专项资金（基础与应用基础研究方向）（2016A030310294）；2016年广东省大学生创新创业训练计划项目(201611347024) |
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| 摘 要： | 针对医院财务绩效评价问题，利用消错理论提出一种新的评价方法.在消错理论的基础上引申出医院财务绩效评价系统中错误、错误函数和极限损失的概念.按照时间维度从过去、现在和未来3个方面出发，设计出一个包含10个指标的医院财务绩效评价指标体系.在参照消错决策方法相关研究的基础上建立起一套新型的医院财务绩效评价方法，并通过一个算例来说明新评价方法的可操作性和合理性.
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| 关 键 词： | 评价； 医院财务绩效； 消错理论 |
| 收稿时间： | 2016-07-30 |
An Evaluation Method of Hospital Financial Performance Based on Error-eliminating Theory |
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| ZHENG Qi,ZHOU Xiao-Ping,BEI Hai-Jian,WU Nan-Sheng,HUANG Hao-Ran. An Evaluation Method of Hospital Financial Performance Based on Error-eliminating Theory[J]. Journal of Guangdong University of Technology, 2016, 33(6): 23-27. DOI: 10.3969/j.issn.1007-7162.2016.06.003 |
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| Authors: | ZHENG Qi ZHOU Xiao-Ping BEI Hai-Jian WU Nan-Sheng HUANG Hao-Ran |
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| Affiliation: | 1.Finance Section, The Traditional Chinese Medicine Hospital of Haizhu District of Guangzhou, Guangzhou 510220, China; 2.Dean’s office, Guangdong Industry Technical College, Guangzhou 510300, China; 3.School of Information Science and Technology, Zhongkai University of Agriculture and Engineering, Guangzhou 510225, China |
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| Abstract: | For the evaluation problem of hospital financial performance, a new evaluation method is proposed on the basis of error-eliminating theory. Firstly, for hospital financial performance evaluation system the concepts of error, error function and limit loss are given based on error-eliminating theory. Secondly, according the time dimension, a new evaluation index system which contains 10 indexes is built from the aspects of past, present and future. And then, a new evaluation method is proposed by referring to the research related to error-eliminating decision making method. At last, an example is used to prove the operability and rationality of this new evaluation method. |
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| Keywords: | evaluation； hospital financial performance； error-eliminating theory |
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