“新医改”下的县级公立医院收益能力研究  

Study on the Profitability of County-level Public Hospitals under the “New Medical Reform”

作　　者：吕志远 赵晓雯[1] 刘洋[2] 刘国祥[1] Lü Zhi-yuan;ZHAO Xiao-wen;LIU Yang;LIU Guo-xiang(School of Health Management,Harbin Medical University,Harbin,150081,China;不详)

机构地区：[1]哈尔滨医科大学卫生管理学院,哈尔滨150081 [2]哈尔滨医科大学公共卫生学院,哈尔滨150081

出　　处：《中国卫生经济》2020年第10期62-64,共3页Chinese Health Economics

基　　金：国家自然科学基金项目(71673071)。

摘　　要：目的:了解改革后县级公立医院收益能力变化情况并探寻其影响因素,为县级公立医院改革的可持续发展提供建议。方法:依据公立医院经济运营特征,运用杜邦财务分析方法,开展公立医院收益能力分析。结果:改革后,样本地区县级公立医院净资产收益率平均水平有所下降,财政补助收入占比和医疗服务收入占比有所上升,药占比下降,流动资产周转速度下降。结论:继续加大财政投入、严格执行合理控制药占比政策、完善政府财政补偿机制和医疗服务价格调整机制。Objective:To analyze on the changes profitability and its influencing factors of county-level public hospitals in the reform,so as to provide suggestions for the sustainable development of county-level public hospitals.Methods:According to the economic operation characteristics of public hospitals,dupont financial analysis method was used to analyze the profitability of public hospitals.Results:After the reform,the average return on equity of county-level public hospitals decreased,the proportion of fiscal subsidy income and medical service income increased,while the proportion of medicine income decreased,and the turnover speed of current assets decreased.Conclusion:It needed to continue to increase financial input,strictly implement reasonable control drug proportion policy,improve the government financial compensation mechanism and medical service price adjustment mechanism.

关 键 词：县级公立医院 收益能力 杜邦财务分析 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R197