摘要
文章界定了城乡医院的财务绩效差异,并对差异所导致的收支能力和成本费用控制的偏重点进行验证。针对收入、成本、结余和生产率四个维度的十项量化指标进行深入解析。结果显示,乡镇医院具有较低成本、较好效率及生产率水平优于城市医院的特点,收益率取决于成本费用控制。
This study identifies the differences in financial performance between rural and urban hospitals and examines whether that differences may attribute to the emphasis of revenue abilities over cost management. Rural and urban hospitals were compared on 10 performance indicators and grouped into four dimensions： revenues, costs, profits, and productivity. The results show that rural hospitals achieved lower cost, better efficiency and productivity level than urban hospitals, and its profitability depends on cost management.
出处
《中国卫生经济》
北大核心
2010年第1期83-86,共4页
Chinese Health Economics
关键词
医院
绩效
管理
城乡
财务绩效
hospital
performance
management
rural and urban areas
financial performance
作者简介
梁志强（1974-），男，学士学位；研究方向：医院管理；Email：sunako@163．com
