天津市医院卫生费用核算研究

Research on hospital health expenditure in Tianjin municipality

利用医院卫生费用核算基本方法,对天津市1995—2007年医院卫生费用进行了全面核算,发现医院卫生费用总额逐年增加,城市医院所占比重较高,近年来社区卫生服务中心所占比重呈增加趋势。同时,对2005年医院卫生费用进行了来源、机构和功能的矩阵平衡核算,全面反映了医院资金的运行状况。

The hospital health expenditure from 1995-2007 was estimated by basic method of health account in Tianjin municipality, the research found that the hospital expenditure increased year after year, the average annual rate was 13.91%. The city hospital expenditure accounted for the largest share of hospital health expenditure -reaching 80%： The matrix estimation of source, provder and function in 2005 could reflect the hospital funds flow perfectly.