基于财务视角的肿瘤医院发展变化研究  

Research on the development and changes of oncology hospitals from a financial perspective

作　　者：谢冬玲 周倩 孟晓微 顾霞[1] XIE Dongling;ZHOU Qian;MENG Xiaowei;GU Xia(Sichuan Cancer Clinical Research Center,Sichuan Cancer Hospital&Institute,Sichuan Center for Cancer Control and Prevention,Affiliated Cancer Hospital of University of Electronic Science and Technology of China,Chengdu,Sichuan Province,610000,PRC)

机构地区：[1]四川省肿瘤临床医学研究中心,四川省肿瘤医院·研究所,四川省癌症防治中心,电子科技大学附属肿瘤医院,四川省成都市610000 [2]四川省卫生健康发展研究中心,四川省成都市610000

出　　处：《中国医院》2024年第9期70-73,共4页Chinese Hospitals

基　　金：四川省科技厅软科学项目(2021JDR0336);四川省哲学社会科学重点研究基地—四川医事卫生法治研究中心立项资助的青年项目(YF21-Q12)。

摘　　要：目的:基于财务视角分析近10年全国肿瘤医院发展变化情况,为肿瘤医院发展提供数据支持和参考。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年肿瘤医院和专科医院整体情况进行比较与分析。结果:肿瘤医院的财政收入占比总体呈增长趋势,但明显低于专科医院平均水平;资产负债率稳定在40%左右;收支结余率低,医疗收入占比较高,人员经费支出占比小于30%;肿瘤医院发展能力指标虽保持较高增长速度,但低于专科医院平均水平;肿瘤医院工作效率优于专科医院平均水平,但医师日均担负诊疗人次与专科医院平均水平仍有一定差距。结论:建立健全符合肿瘤专科医院特色的财政补偿机制;加强内控管理,控制负债规模;逐步提高人员经费支出占比,推进协同改革;加强业财深度融合,提高医院运营管理科学化、规范化、精细化,助力效率医疗改革。Objective:To analyze the development and changes of oncology hospitals in China over the past decade from a financial perspective,providing data support and reference for their development.Methods:A descriptive analysis method was used,selecting 14 financial indicators across five dimensions:financial security level,debt-servicing capacity,revenue and expenditure,development capacity,and work efficiency.The study compared and analyzed the overall situation of oncology hospitals and specialized hospitals from 2012 to 2021.Results:The proportion of financial revenue in oncology hospitals showed an overall increasing trend but remained significantly lower than the average level of specialized hospitals.The asset-liability ratio remained stable at around 40%.The surplus rate was low,with a high proportion of medical income and personnel expenses accounting for less than 30%.While the development capacity indicators of oncology hospitals maintained a high growth rate,they were still below the average level of specialized hospitals.The work efficiency of oncology hospitals was superior to the average level of specialized hospitals,but there was still a gap in the average number of daily patient visits per physician compared to specialized hospitals.Conclusion:It is essential to establish and improve a financial compensation mechanism that aligns with the characteristics of oncology hospitals,strengthen internal control management,control the scale of debt,gradually increase the proportion of personnel expenses,promote coordinated reforms,and enhance the integration of business and finance.This will help to improve the scientific,standardized,and refined management of hospital operations and support efficient healthcare reform.

关 键 词：肿瘤医院 发展变化 财务视角 

分 类 号：R197[医药卫生—卫生事业管理]