The Application of Balance Scorecards in Public Hospital Administration in China

Liqun Zhang(1*), Zengbiao Yu(2), Zhijun Lin(3)

(1) National Accounting Institute (Beijing)., China
(2) School of Economics and Management, Tsinghua University., China
(3) Hong Kong Baptist University, Hong Kong, and Capital University of Economics & Business., China
(*) Corresponding author


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Abstract


This paper presents the results of a nationwide survey on the balanced scorecard (BSC) application in hospital administration under the existing public health administration systems in China. Not only the current status of BSC adoption and actual applications (e.g., the format and content of BSC metrics) are investigated, but also the purposes/objectives and benefits of BSC adoption and its potential impact on other management functions in hospital administration are outlined. The Chinese experience of BSC application in hospital administration could be an interesting reference for other countries in the world
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Keywords


The Balanced Scorecard; Strategic Management System; Performance Evaluation; Hospital Administration; China

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