Objective Based on the balanced score card(BSC),the internal control evaluation index system of public hospitals is constructed according to The Measures for the Administration of Internal Control in Public Hospitals,which serves as the basis for the evaluation of internal control in public hospitals.Methods Through literature and policy research,the Delphi method and hierarchical analysis were used to construct the index system and determine the weights of the indicators.Results The public hospital internal control evaluation index system was constructed,including 4 first-level indicators,29 second-level indicators and 95 third-level indicators.Conclusion The internal control evaluation index system of public hospitals based on BSC can clarify and visualize the medium and long-term strategic goals and visions of public hospitals,which can help to comprehensively improve the efficiency and effectiveness of internal control operation and help the implementation of strategic goals.
Public hospitalsBalanced score card(BSC)Internal control evaluationIndex system
NETL
NSTL
万方数据
