摘要：The performance measurement into the public healthcare system represents the link between the achievement of its major objectives and the available resources. This study is based on a synthesis of ideas on this topic published into the professional literature, on the regulations drawn up by national and international accounting regulators, by accounting professional bodies and also by the entities of the public healthcare system. Also, this research tries to identify the extent to which the concept of performance is used at decisional levels with reference to the healthcare system from the European Union countries and the manners of tracking and quantifying this system, in order to shape a general trend. Equally, our research explains the concept of performance into the healthcare public sector entities, identifies the difficulties of measurement and proposes a new concept – coercion performance – to contribute to the real evaluation of the managers’ performance and of the health public sector entities in Romania, one of the countries which entered recently the European Union. By the fundamental research, we structure the issue of defining and measuring performance of the public hospitals from Romania, emphasizing the role of the manager in measuring the performance of the entity.
