平衡计分卡是一个衡量、评价一个单位的综合计分指标体系,是一系列财务绩效衡量指标与非财务绩效衡量指标的综合体;在研究学习平衡计分卡理论的基础上,结合多年在医院工作中的经验,提出以平衡计分卡理论为基础,建立战略管理导向型的医院管理体系。 Balanced Scorecard is a measure of a unit of comprehensive scoring index system is a series of financial performance measurement and non-financial performance measurement of the complex; based on the study of Balanced Scorecard theory, combined with many years of Based on the experience of hospital work, this paper proposes to establish a strategic management oriented hospital management system based on the BSC theory.