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作 者:陈彩娟 邓伟峰 朱嘉莹 龚敏希 翁开源 CHEN Caijuan;DENG Weifeng;ZHU Jiaying;GONG Minxi;WENG Kaiyuan(School of Medicine and Business,Guangdong Pharmaceutical University,Guangzhou Guangdong 510006,China;Finance Department,Guangdong Pharmaceutical University,Guangzhou Guangdong 510006,China;Key Laboratory of Pharmacovigilance Technology,National Medical Products Administration,Guangzhou Guangdong 510006,China)
机构地区:[1]广东药科大学医药商学院,广东广州510006 [2]广东药科大学财务处,广东广州510006 [3]国家药品监督管理局药物警戒技术重点实验室,广东广州510006
出 处:《卫生软科学》2024年第8期7-12,共6页Soft Science of Health
基 金:广东省哲学社会科学规划项目(GD21SQGL01)。
摘 要:[目的]研究取消药品加成政策下省属和县属中医院医疗收入的结构,为中医院深化医疗改革提供参考。[方法]以省属和县属中医院为研究对象,选取2015-2021年的财务数据,运用结构变动度分析医疗收入中各细项收入的占比及变动情况。[结果]数据显示,省属中医院药品收入占比高于县属,两者均表现为药品收入下降态势,且药品负向变动范围最广和贡献率最大。物耗性收入的占比居高,变动活跃;技术性劳务收入除治疗收入占比较高外,其他细项占比较低,变动不明显。[结论]取消药品加成政策下,药品收入挤压出空间,收入结构有一定程度的优化,但县属中医院对财政补助依赖度高。后续仍需激发中医药活力,发挥省属和县属中医院的各自定位优势。Objective To study the structure of medical revenue of provincial and county-owned TCM hospitals under the policy of removing drug price markups,and to provide the reference for TCM hospitals to deepen medical reform.Methods Taking provincial and county-owned TCM hospitals as the research object,the financial data from 2015 to 2021 were selected,and structural variation analysis was applied to study the proportion and change of each item of medical income.Results The data showed that the proportion of drug income of provincial TCM hospitals was higher than that of county-owned TCM hospitals,both of which showed a decline in drug income,and the scope of negative changes in drugs was the widest and the contribution rate was the largest.The proportion of consumable revenue was high and the change was active.The proportion of other items of technical labor revenue was low except for the treatment revenue,and the change was not obvious.Conclusions Under the abolition of the drug price markups policy,there is space in drug revenue and the revenue structure is optimized to a certain extent,but county-owned TCM hospitals are highly dependent on financial subsidies.It is still necessary to stimulate the vitality of Chinese medicine and to give play to the respective positioning specialties of provincial and county-owned hospitals.
分 类 号:R197.4[医药卫生—卫生事业管理]
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