摘要
目的:了解改革后县级公立医院收益能力变化情况并探寻其影响因素,为县级公立医院改革的可持续发展提供建议。方法:依据公立医院经济运营特征,运用杜邦财务分析方法,开展公立医院收益能力分析。结果:改革后,样本地区县级公立医院净资产收益率平均水平有所下降,财政补助收入占比和医疗服务收入占比有所上升,药占比下降,流动资产周转速度下降。结论:继续加大财政投入、严格执行合理控制药占比政策、完善政府财政补偿机制和医疗服务价格调整机制。
Objective:To analyze on the changes profitability and its influencing factors of county-level public hospitals in the reform,so as to provide suggestions for the sustainable development of county-level public hospitals.Methods:According to the economic operation characteristics of public hospitals,dupont financial analysis method was used to analyze the profitability of public hospitals.Results:After the reform,the average return on equity of county-level public hospitals decreased,the proportion of fiscal subsidy income and medical service income increased,while the proportion of medicine income decreased,and the turnover speed of current assets decreased.Conclusion:It needed to continue to increase financial input,strictly implement reasonable control drug proportion policy,improve the government financial compensation mechanism and medical service price adjustment mechanism.
作者
吕志远
赵晓雯
刘洋
刘国祥
Lü Zhi-yuan;ZHAO Xiao-wen;LIU Yang;LIU Guo-xiang(School of Health Management,Harbin Medical University,Harbin,150081,China;不详)
出处
《中国卫生经济》
北大核心
2020年第10期62-64,共3页
Chinese Health Economics
基金
国家自然科学基金项目(71673071)。
关键词
县级公立医院
收益能力
杜邦财务分析
county-level public hospital
profitability
Dupont Analysis
作者简介
吕志远(1993-),男,硕士在读;研究方向:卫生经济学,E-mail:15504579151@163.com;通信作者:刘国祥,E-mail:lgx6301@163.com。
