我国县级公立医院综合财务分析研究  

Study on the Comprehensive Financial Analysis of County Level Hospitals in China

作　　者：赵晓雯[1] 于智新 刘欢[1] 张娜[1] 佟雪欣 张宝燕[1] 张丹阳[2] 冯亚光 

机构地区：[1]哈尔滨医科大学公共卫生学院,黑龙江哈尔滨150081 [2]哈尔滨医科大学附属第一医院,黑龙江哈尔滨150001 [3]黑龙江省中医药科学院,黑龙江哈尔滨150036

出　　处：《中国医院管理》2016年第6期32-34,共3页Chinese Hospital Management

基　　金：黑龙江省教育厅科学技术研究项目(12541462)

摘　　要：目的通过构建科学、规范的县级公立医院综合财务分析评价体系,以对县级公立医院进行综合财务分析。方法运用德尔菲法结合TOPSIS法建立县级公立医院综合财务分析评价体系并进行评价。结果初步确定县级公立医院综合财务分析评价指标,其中医院财务综合能力为一级指标、二级指标4个、三级指标27个。结论县级公立医院综合改革背景下,为相关部门综合分析评价县级公立医院财务状况提供了标准和导向,对进一步建立适合各级别公立医院综合财务分析指标体系提供借鉴。Objective To establish the scientific and standardized evaluation indexes system for county level hospitals to do comprehensive finance analysis of county level public hospitals.Method Establishing the evaluation indexes system of comprehensive financial analysis for county hospitals by Delphi and TOPSIS.Result Comprehensive financial analysis and evaluation indexes system of county level public hospitals is initially defined.Among the indexes,the first grade index is hospital financial comprehensive ability.There are 4 second level indexes,and 27 third level indexes.Conclusion Under the background of comprehensive reform of county level public hospitals,the standard and guidance is provided for the related organizations to evaluate the comprehensive financial situation of county level public hospitals.This index system can set an example for establishing comprehensive financial analysis index system of public hospitals at all levels.

关 键 词：县级公立医院 财务分析 德尔菲法 TOPSIS法 

分 类 号：R197.322[医药卫生—卫生事业管理]