Innovation Series: Advanced Science

Volume 2 · Issue 3 (2025)

Research on The Budget Performance Evaluation System of Public Hospitals Based on The Balanced Scorecard: A Dual-Objective Approach to Operational Efficiency and Public Welfare

 

Qinya Wang

Nanshan Maternity and Child Health Care Hospital, Shenzhen 518000, Guangdong, China

 

Scientific Research Fund Project: Shenzhen Nanshan District Health Science and Technology Project (Item No. NS2023092)

 

Abstract: In recent years, with the advancement of China's national healthcare system reform, public medical institutions have been transforming from traditional development models to high-quality development models. During this transition, on the one hand, the state has accelerated the reform of DRG/DIP (Diagnosis Related Groups/Big Data Diagnosis-Intervention Packet) medical insurance payment methods, witnessed changes in patients' medical service demands, and faced continuous increases in operational costs. On the other hand, public hospitals need to strike a balance between operational efficiency and public welfare to ensure sustainable development. Public welfare is an unavoidable issue for public hospitals. Starting from the particularity of public hospitals and the current situation, this paper deeply studies the construction of a budget performance evaluation system for public hospitals that integrates the dual objectives of public welfare and operational efficiency. It explores the establishment of performance indicators combining qualitative and quantitative, static and dynamic, short-term and long-term factors, so as to clarify the implementation path of operational management in public hospitals under budget performance evaluation. By designing dynamic monitoring and using data from HIS (Hospital Information System), HRP (Hospital Resource Planning), and government assessment as the basic sources of the system, this paper proposes a compensation mechanism for the shortcomings in public welfare of public hospitals to address the interest conflicts between the dual objectives and promote the improvement of refined management in public hospitals.

 

Keywords: Hospital Operation Management; Public Welfare; Balanced Scorecard; Budget Performance Evaluation

 

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Innovation Series: Advanced Science, ISSN 2938-9933.