摘要
本文界定了城乡医院的财务绩效差异,并对差异导致的收支能力和成本费用控制的重点进行验证。针对收入、成本、结余和生产率四个维度的十项量化指标进行深入解析。结果显示,乡镇医院具有较低成本、较高效率及生产率水平,收益率高低取决于成本费用控制水平。
We identified the financial performance differences between urban and rural hospitals. We also evaluated the capability of their income and expenditure, and cost control which induced by financial performancedifference, then analyzed the 10 quantitative indexes which came from the four variables including income, cost, surplus and productivity. The results showed that township hospital had lower costs, more efficiency and productivity, and the profits depended on cost control level.
关键词
医院绩效
财务绩效
评价模型
hospital performance
financial performance
evaluation model
