基于财务视角的我国妇幼保健院发展变化研究  

Studying the development and changes of maternal and child health hospitals in China from the perspective of finance

作　　者：孟晓微 顾霞[1] 郭蓓蓓[2] 王怡鑫[1] 邵晓阳[1] 谢冬玲 张甜 MENG Xiaowei;GU Xia;GUO Beibei;WANG Yixin;SHAO Xiaoyang;XIE Dongling;ZHANG Tian(Sichuan Cancer Hospital,Chengdu,Sichuan Province,610041,PRC)

机构地区：[1]四川省肿瘤医院,四川省成都市610041 [2]四川省妇幼保健院,四川省成都市610045

出　　处：《中国医院》2024年第2期29-32,共4页Chinese Hospitals

基　　金：四川省财政厅会计科研项目(2020-sckjkt-008)。

摘　　要：目的:基于财务视角对妇幼保健院发展现状进行研究,为妇幼事业发展和相关部门出台政策提供参考。方法:采用描述性分析法,从财政保障水平、偿债能力、收支情况、发展能力和工作效率5个维度选取14个财务指标,对2012-2021年妇幼保健院与整个专业公共卫生机构进行分析与比较。结果:妇幼保健院财政补助收入占比明显低于整个专业公共卫生机构,且增速变动幅度较大;资产负债率整体上呈增长趋势;收支结余率较低,自我补偿能力减弱,人员经费支出比率较高;近2年发展能力指标增速整体上低于专业公共卫生机构;医师日均诊疗人次整体呈下降趋势,床位周转率和床位周转次数下降明显。结论:建立科学合理的财政补助机制;适当控制负债规模;坚持“强保健、精临床”双轮驱动,加快推进医疗服务价格形成机制建设;明确财务指标标准;加强精细化运营管理,实现效率、效益、效能同步提升。Objective:To study the current development status of maternal and child health hospitals in China from a financial perspective,to provide a reference for the development of maternal and child care in China,and the introduce policies by relevant departments.Methods:Descriptive analysis was used to select 14 financial indicators from five dimensions:financial security level,debt repayment ability,income and expenditure situation,development ability,and work efficiency.Analysis and comparison were conducted between China's maternal and child health hospitals and the entire professional health service institutions from 2012 to 2021.Results:The proportion of financial subsidy income in maternal and child health hospitals is significantly lower than that of the entire professional public health institution,and the growth rate has changed significantly;The overall debt-to-asset ratio shows an increasing trend;Low income and expenditure surplus rate,weakened self compensation ability,and high personnel expenditure ratio;The overall growth rate of development capacity indicators in the past two years is lower than that of professional public health institutions;The daily average number of physicians seeking medical treatment has shown an overall downward trend,with a significant decrease in bed turnover rate and number of bed turnover times.Conclusion:Establish a scientific and reasonable financial subsidy mechanism;Properly control the scale of liabilities;Adhere to the dual wheel drive of"strong healthcare and precise clinical practice",and accelerate the formulation of a mechanism for pricing medical services;Clarify financial indicator standards;Strengthen refined operational management to achieve synchronous improvement in efficiency,efficiency,and effectiveness.

关 键 词：财务视角 妇幼保健院 发展变化 

分 类 号：R197.5[医药卫生—卫生事业管理]