北京市社区卫生服务机构实施收支两条线管理的财务收支变化分析  

Changes of Income and Expenditure in Implementation of Separated Management in Community Health Services Institutions of Beijing

作　　者：陈琦[1] 王君丽[2] 尹娜[1] 潘岳松[3] 王娜[1] 李蔚东[4] 胡琳琳[4] 郝晓宁[4] 何永洁[5] 孙力光[6] 吴永浩[6] 梁万年[6] 

机构地区：[1]首都医科大学卫生管理与教育学院,北京市100069 [2]北京地坛医院 [3]首都医科大学附属北京儿童医院 [4]清华大学公共管理学院 [5]北京市社区卫生协会 [6]北京市卫生局

出　　处：《中国全科医学》2009年第11期931-933,共3页Chinese General Practice

基　　金：北京市科委研发攻关项目(D09060720000704)

摘　　要：目的了解北京市社区卫生服务机构实施收支两条线管理后财务收支方面的变化。方法采用自行设计的《社区卫生服务机构调查表》对北京市的489家社区卫生服务机构进行调查。有效调查458家社区卫生服务机构,按照社区卫生服务机构是否已实施收支两条线管理,分为实施组(202家)和对照组(256家)。收集有关数据采用SPSS 13.0软件进行统计学分析。结果在2007年前三季度这些机构的总收入比去年同期增长11.69%的前提下,实施组的医药收入占总收入比例低于对照组,财政补助收入占总收入比例高于对照组,药品收入占总收入的比例与对照组比较无明显差异。结论实施收支两条线管理后,对机构的总收入起到促进作用,且同时制约了医药方面的收入,社区卫生服务的公益性已慢慢体现,但是费用上缴与支出拨付的操作过程有待于进一步完善,以保障政策顺利实施。Objective To find out the changes of financial income and expenditure of Beijing community health service(CHS) institutions after the implementation of separated management of income and expenditure.Methods The questionnaire survey was conducted in 489 CHS institutions in Beijing,and the data was statistically analyzed by using SPSS 13.0 software.Results During the first 3 quarters of 2007,the total income of these institutions was raised by 11.69% compared with that in the same period of 2006.However,compared to the control group,the ratio of business income to total income in the implementation group was lower,and the percentage of financial assistance income was higher.There was no difference in percentage of drug income between the two groups.Conclusion The implementation of separated management of income and expenditure promotes the total income of the CHS institution,and at the same time it restricts business income,and thus the commonweal of CHS has been gradually shown.Nevertheless the process of financial allocation needs to be improved so as to guarantee a smooth implementation of this policy.

关 键 词：社区卫生服务 收支两条线管理 财务收入 评价 北京 

分 类 号：R197[医药卫生—卫生事业管理]