基于财务关联动态优化的公立医院治理新路径研究

项目名称： 基于财务关联动态优化的公立医院治理新路径研究

项目编号： No.71503027

项目类型： 青年科学基金项目

立项/批准年度： 2016

项目学科： 管理科学

项目作者： 张媚

作者单位： 成都中医药大学

项目金额： 17万元

中文摘要： 我国公立医院治理研究呈现共同治理趋向，但治理路径选择仍不甚清晰。国内外盈余管理文献表明，利益动机、行为与后果之间具有逻辑关联关系；事实证明，关联性会破坏各方合作实现公益性治理的财务运行均衡状态-非营利性。本项目创新性提出通过“财务关联动态优化”探索治理新路径，尝试解决不确定状态与不稳定状态下利益相关者共同治理路径问题。①实证检验利益相关者利益动机影响、说明财务关联作用机制。②根据利益相关者权利/利益矩阵分析，结合SEM法和数据挖掘技术评价利益目标与非营利性之间关联度；依据财务关联确定治理路径约束条件（角色、场景和空间）及利益相关者财务战略影响力（FSI）差异。③关注FSI变化（空间）对非营利均衡的影响，使用进化算法求解动态多目标函数、获得医疗服务场景下治理路径优化结果。本项目遵循共同治理激励相容原则和“持续互动”要求、发现治理新路径：针对高利益组别契约沟通与信息沟通及采用更精准治理工具。

中文关键词： 财务关联；非营利性；治理路径；公立医院；动态优化

英文摘要： So far the researchers have obtained a consensus on public hospital common governance; but entangled in the path selection of chaos. Logical relationship among interest motivation, behavior and consequences has been verified by plenty of earnings management literatures at home and abroad. But proof by facts, it damaged nonprofit-financial equilibrium in process of common governance.The project put forward innovatively to explore new governance path by financial association dynamic optimization, and tried to solve stakeholders’ common governance path under the condition of uncertainty and instability. ①to test earnings management motivation impact of domestic hospital and analysis financial association mechanism.②to evaluate correlation between the goal of profit and non-profit based on right/benefit matrix analysis of stakeholders, SEM method and data integration-mining technology; then define constraint conditions (character, scene and space) according to financial association and the difference of stakeholders’ financial strategy influence(FSI). ③to watch FSI changing(space) effects on nonprofit equilibrium and catch optimization results under different governance scenes with evolutionary algorithms. With characteristics of contract communication and information communication for high interest groups, and more precise management tool; new governance path will follow the principle of incentive compatibility and the requirement of “continuous interaction” of common governance .

英文关键词： financial association;no for profit;governance path;public hospital;dynamic optimization