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作 者:马杰 洪学智[1] 龙海波 周金灿 伍洁洁 郭易 赵娜 金今花[1] MA Jie;HONG Xuezhi;LONG Haibo;ZHOU Jincan;WU Jiejie;GUO Yi;ZHAO Na;JIN Jinhua(Beijing University of Chinese Medicine,No.11,North Ring 3rd East Road,Chaoyang District,Beijing,100029,PRC)
机构地区:[1]北京中医药大学管理学院,北京市朝阳区100029 [2]北京立瑞会计师事务所,北京市海淀区100048
出 处:《中国医院》2021年第5期39-42,共4页Chinese Hospitals
基 金:北京市社会科学基金项目(18GLC052)。
摘 要:目的:分析不同产权属性机构托管公立医院效果的差异。方法:获取不同产权属性机构托管的两所公立医院2015-2017年相关数据信息进行回顾性对照分析。结果:由民营资本托管的公立医院能够较好地使用财务杠杆、控制收支结余,运营效率表现较好,但成本管控存在潜在风险;由公立医疗集团托管的公立医院医疗水平显著改善,但运营效率表现欠佳。结论:托管实现了公立医院管办分离,医院整体水平有所提高,但也带来更为严重的委托代理问题,建议建立公立医院托管经济风险防范机制、优化托管公立医院法人治理结构、建立健全托管监督评价机制。Objective:Analyze the difference in the effect of hosting public hospitals by institutions with different property rights.Method:Obtain 2015-2017 relevant data and information of two public hospitals managed by institutions with different property rights to conduct a retrospective control study.Result:Public hospitals hosted by private capital can better use financial leverage,control revenue and expenditure balances,and perform better in operational efficiency,but there are potential risks in cost control;public hospitals hosted by public medical groups have significantly improved medical standards,but their operational efficiency has not performed well.Conclusion:Trusteeship realizes the separation of management from public hospitals and improves the overall level of the hospital,but it also brings more serious agency problems.It is recommended to establish a public hospital trusteeship economic risk prevention mechanism,optimize the governance structure,and establish a complete supervision and evaluation mechanism.
分 类 号:R197.3[医药卫生—卫生事业管理]
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