某县人民医院药品零差率政策实施前后的盈亏平衡分析  

Break-even analysis of a county public hospital before and after the reform of drug zero rate

作　　者：严雪雅[1] YAN Xue-ya(Ningbo College of Health Sciences ,Ningbo,Zhejiang 315100,China)

机构地区：[1]宁波卫生职业技术学院,浙江宁波315100

出　　处：《中国农村卫生事业管理》2016年第12期1542-1545,共4页Chinese Rural Health Service Administration

基　　金：宁波市2013年度软科学研究计划项目(项目编号:2013A10105)

摘　　要：目的:为及时掌握药品零差率改革对县级公立医院业务收入与成本的影响,为相关政策的完善提供参考。方法:以某县人民医院为例,运用盈亏平衡分析法比较改革前后盈亏平衡点的工作量、业务收入、安全边际率及财政基本补助缺口,并对安全边际率进行敏感性分析。结果:"药品零差率"改革后某县级公立医院的安全边际率从改革前的-25.65%上升到改革后的-5.45%,上升了78.77%,盈亏平衡点工作量分别为2 037.24千人次与1 993.45千人次。结论:改革后医院的安全边际率有较大幅度提高,但均未达到盈亏平衡点。政府需加大财政基本补助,医院需通过增加自身工作量和控制固定成本等,改善其盈亏经营状况。Objective To timely know about the influence and problems of the reform of drug zero profit on the income and costs of a county public hospital,to provide a reference for the improvement of relevant policies.Methods One county public hospital was taken as an example,break-even analysis used to compare the workload,income,ratio of safety margin and government investment at the break-even point before and after the reform,and to analyze the sensitivity of the margin.Results The safety margin of the hospital increased by 78.77%（from-25.65%to-5.45%）after the reform.Break-even point workloads were 2037.24 thousand person-time and 1993.45 thousand person-time respectively.Conclusions The hospital has higher ratio of safety margin after the reform,but still has not reached the break-even point yet.Government should improve its investment,and hospital should increase its workload and control fixed cost to improve its operating condition.

关 键 词：药品零差率 县级公立医院 盈亏平衡分析 安全边际率 财政补助 

分 类 号：R197.3[医药卫生—卫生事业管理]