国家卫生计生委预算管理医院全面预算管理状况及实证研究

Research on status quo of total budget management in NHFPC delivered hospital

从行业制度的要求、公益性导向的要求、医院内部管理的要求、医院财务管理水平提升的保障4个方面对医院实施全面预算管理的必要性进行阐述;继而分析国家卫生计生委预算管理医院全面预算管理的现状,发现其中存在的问题;并以华中科技大学同济医学院附属同济医院为例,从全面预算管理体系的构建过程及实施成效两个方面,介绍了该院全面预算管理的新模式。

The NHFPC delivered 44 hospitals are the leaders in both heahh resources and service capacities but also facing inadequate of government subsidy, irrational medical service price structure and uncoordinated medical insurance management as well. According to the analysis of financial status of the 44 hospitals, 7 characters which can be described as health resources increasing but existing big gaps between hospitals. The scales of revenue and cost growing fast and medical materials cost ratio keeping high, the revenue structure is relatively stable and compensation mechanism needs to be completed, medical service efficiency improving and staff have hard workload, there is significant differences in average cost per patient between hospitals, financial risk is controllable and asset efficiency is relatively stable, heavy teaching and research work and big gaps of output between hospitals.