陕西省神木县卫生机构收支现状分析  

Analysis on the revenue and expenditure of health institutions in Shenmu County Shaanxi Province

作　　者：杨昌国[1] 毛瑛[1] 党静萍[2] 陈其明[1] 张仁吉[1] 王美娟[1] 张婷婷[1] 胡书孝[1] 王明旭[3] 

机构地区：[1]西安交通大学公共政策与管理学院,陕西西安710049 [2]西安交通大学人文社会科学学院,陕西西安710049 [3]西安交通大学医学院,陕西西安710061

出　　处：《中国卫生政策研究》2010年第8期19-22,共4页Chinese Journal of Health Policy

基　　金：陕西省卫生厅项目(编号:sxwsyj2010-1);国家自然科学基金项目(编号:70873093)

摘　　要：目的:分析神木县卫生机构的收入和支出情况。方法:数据来源于神木县卫生局2008—2009年相关统计资料,运用描述性统计方法进行分析。结果:(1)2008年卫生事业费为6567万元,2009年增加到2.338亿元;(2)2008年卫生机构固定资产占总资产的63.73%,流动资产占35.32%;县级医院的负债和净资产分别占所有负债和净资产的7.63%和94.70%;(3)2009年业务收入占总收入的77.66%,业务支出占总支出的98.98%;2009年卫生机构收支结余比上一年减少46.27%,收支结余率比上一年减少28.23%;2009年县级医院收支结余占总结余的99.84%。结论:(1)卫生事业费增长迅速;(2)卫生机构资产分布不平衡,县级医院所占比例过大;(3)卫生机构收支结余降低,乡镇卫生院生存面临困境。Objectives：This study is to describe and analyze the finance status of health institutions at Shenmu County. Methods： Descriptive statistics was used to analyze the data from 2008 to 2009 provided by Shenmu Health Bureau. Results ： （ 1 ） The medical service operation expenses were 65.67 million in 2008 and 233.80 million in 2009. （2） In 2008, health institutions＇ assets were 63.73% in fixed assets and 35.32% of current assets, while the liabilities and net assets of county hospitals were 7.63% and 94.70% of the total. （3） In 2009, business income was 77.66% of the total, business expenditure accounted for 98.98% of the total; the net balance and net rate of balance in health institutions had a negative growth, which was -46.27% and -28.23% respectively; the net balance of county hospitals was 99.84% over the total. Conclusions ： （ 1 ） Health expenditure was with rapid growth. （2） The distribution of health institutions＇ assets was with imbalance, and the proportion in county hospitals was too large. （3） Balance of health institutions was reducing which led to rural hospitals facing the survival dilemma.

关 键 词：神木县 卫生机构 收入 支出 

分 类 号：R197[医药卫生—卫生事业管理]