天津市医院卫生费用核算研究  

Research on hospital health expenditure in Tianjin municipality

作　　者：万泉[1] 刘国祥[2] 张毓辉[3] 陈力[4] 翟铁民[3] 谢小平[3] 

机构地区：[1]华北煤炭医学院,河北唐山063000 [2]哈尔滨医科大学,黑龙江哈尔滨150086 [3]卫生部卫生经济研究所,北京100083 [4]天津市卫生局,天津300040

出　　处：《中国医院管理》2009年第11期59-61,共3页Chinese Hospital Management

摘　　要：利用医院卫生费用核算基本方法,对天津市1995—2007年医院卫生费用进行了全面核算,发现医院卫生费用总额逐年增加,城市医院所占比重较高,近年来社区卫生服务中心所占比重呈增加趋势。同时,对2005年医院卫生费用进行了来源、机构和功能的矩阵平衡核算,全面反映了医院资金的运行状况。The hospital health expenditure from 1995-2007 was estimated by basic method of health account in Tianjin municipality, the research found that the hospital expenditure increased year after year, the average annual rate was 13.91%. The city hospital expenditure accounted for the largest share of hospital health expenditure -reaching 80%： The matrix estimation of source, provder and function in 2005 could reflect the hospital funds flow perfectly.

关 键 词：医院 医院卫生费用 卫生费用核算 天津市 

分 类 号：R197.3[医药卫生—卫生事业管理]