目的 综合评价医院各科室间绩效分配,为合理分配医院绩效,提高公平和公正性,解决现行方案缺陷,达到充分利用薪酬提高人员激励效果提供依据。方法 采用功效系数法对某医院2016-2018年10个内科科室的10项绩效评价指标计算总功效系数并进行排序,评价指标权重采用德尔菲专家咨询法确定,科室实际绩效分配按照成本核算法为主导的综合绩效评价体系完成。结果 对成本核算指标过度重视的康复科和重视不足的肝中心总功效系数排序与实际分配结果有偏差,其他八个科室评价结果与实际分配结果一致或基本一致。结论 采用功效系数法可以对以成本核算为主的医院综合绩效分配结果进行评价,评价结果有实际意义,能够对绩效分配方案进一步调整产生指导作用。

Objective To comprehensively evaluate the performance allocation between departments of a hospital in order to ensure rational allocation of hospital performance, improve fairness and impartiality, minimize the flaws of the current scheme and motivate the personnel with appropriate salary. Methods The total efficacy coefficient of ten performance evaluation indexes of ten departments of internal medicine in a hospital from 2016 to 2018 was calculated and ranked with the efficacy coefficient method. The weight of evaluation indexes was determined using the Delphi expert consultation method. The actual performance allocation of departments was completed according to the comprehensive performance evaluation system led by the cost accounting method. Results The ranking of the total efficacy coefficient of the Rehabilitation Department which cared too much about the cost accounting index and Liver Center which did not give enough weight to this index deviated from the actual allocation results, which were basically consistent with the actual allocation results in the other eight departments. Conclusions The efficiency coefficient method can be used to evaluate the results of comprehensive performance allocation in hospitals. The evaluation results are of practical significance and can facilitate the future adjustment of performance allocation schemes.