摘要
目的:通过实证分析目前公立医院财政补偿水平的影响因素,发现其中存在的问题,为合理制定财政补偿方案提供依据。方法:运用综合指数法对影响因素进行分类处理,使用秩和检验和多重线性回归分别做单因素、多因素分析。结果:分析结果显示医院规模、医院运营状况是目前公立医院财政补偿水平的关键影响因素。结论:在成本核算的基础上多角度、全方面考虑财政补偿水平的影响因素,为补偿方案的完善奠定基础。
Objective： Through empirical analysis of the influencing factors of current financial compensation level in public hospitals, to discover the existing problems in it so as to provide basis for developing financial compensation programs reasonably. Methods： To classify influencing factors by using comprehensive index method, and rank-sum test and multiple linear regression were done by univariately and muhivariately analysis. Results： The result showed that the hospital scale and current operational status were the key influencing factors of the financial compensation level of public hospitals. Conclusion： On the basis of cost accounting, multiple-aspects of the influencing factors provide basis for implementing the financial compensation scheme.
出处
《中国卫生经济》
北大核心
2014年第7期9-11,共3页
Chinese Health Economics
基金
国家自然科学基金资助项目(71073063)
关键词
公立医院
财政补偿
补偿方案
影响因素
public hospital
financial compensation
compensation scheme
influencing factors
