盈亏平衡法在公立医院收支评价中的应用探讨  

Application of break-even analysis in the income and expenditure evaluation in public hospital

作　　者：孙统达[1] 陆红娟 张秀娟[1] 李冠伟 严敏华 柴子原[3] 李秀央[4] 陈健尔[1] 

机构地区：[1]宁波天一职业技术学院公共卫生与全科医学研究所 [2]宁波市卫生局,浙江省宁波市永丰路37号315010 [3]宁波市第二医院,宁波市海曙区西北街41号315010 [4]浙江大学医学部,杭州市余杭塘路388号310058

出　　处：《中国医院》2010年第3期31-33,共3页Chinese Hospitals

基　　金：宁波市2009年度科技计划项目(项目编号:2009A10042)

摘　　要：目的:探讨盈亏平衡法在公立医院收支评价中的应用。方法:按照《医院财务制度》规定,计算公立医院业务量、成本、收支结余,建立收支平衡方程式,计算安全边际率、保利点,并以宁波市2003年～2007年29所不同类别的公立医院收支状况进行验证,考察安全边际率与公立医院收支评价综合指数间的相关性。结果:宁波市29所公立医院2003-2007年安全边际率最高的医院是C10医院,达34.67%;最低的医院是B9医院,只有-35.75%;安全边际率分布以10%～20%为主(占44.83%),30%以上的只有3.45%,与实际工作情况基本相符。安全边际率与收支综合评价综合指数U值的相关性分析表明,两者之间呈现出显著性正相关关系(r=0.302,P=0.000)。结论:本文提出的盈亏平衡法是一种实用、有效的公立医院收支监管方法,值得推广应用,并认为各级政府应按照"公共医疗卫生"的要求,增加政府投入,建立科学、规范的公立医院财政补偿制度。Objectives： To explore the application of break-even analysis in the income and expenditure evaluation in public hospital. Methods： The data of work volume, cost and surplus of public hospitals were collected by the hospital finance system. The safety margin rate and break-even point were calculated by the break-even equation. The results were tested in 29 public hospitals in Ningbo City using income and expenditure data from 2003 to 2007. The correlation analysis between the rate of safety margin and the income and expenditure evaluation index in public hospitals was checked. Results： The highest and lowest safety margin rate in 29 public hospitals in Ningbo from 2003 to 2007 was 34.67% for hospital C 10 and 35.75% for hnspital B9, respectively. The major distribution of the safety margin rate was from 10 percent to 20 percent （accounted for 44.83%） and only 3.45% was above 30%. It was basically conformed to the reality. The con＇elation analysis results between the rate of safety margin and the income and expenditure evaluation index for public hospitals was significantly positive correlation （ r=0.302, P=0.000 ） .Conclusions： The break-even analysis seemed to be a practicable and effective means for income and expenditure management for public hospitals which can be widely applied. Meanwhile, government health inputs should be increased in accordance with the request of public health and medical service and scientific and normative finance compensation mechanism for public hospitals should be established.

关 键 词：公立医院 收入 支出 收支结余 盈亏平衡法 收支监管 

分 类 号：R197.3[医药卫生—卫生事业管理] R816.2[医药卫生—公共卫生与预防医学]