摘要: |
2010年,国家国有资产管理委员会引入经济增加值,作为对央企高管绩效考核的重要指标。借鉴央企改革,论述经济增加值指标较传统指标在管理中的优胜之处,并讨论经济增加值指标在医院价值评价、财务管理和绩效管理方面的应用可能。 |
关键词: 医院管理 薪酬改革 经济增加值 |
DOI: |
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EVA Index Application in Hospital Operational Management |
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Abstract: |
In 2010, the National State-owned Assets Administration Committee introduced EVA, as the important standard for executive performance evaluation in central enterprises. The article draws lessons from the central enterprises salary system reform, discusses the advantages for EVA economic value added index compared with the traditional index in the management, and links theory with practice to explore the applications of EVA index in the hospital value evaluation, financial management and performance management. |
Key words: hospital management, salary reform, EVA |