湖北省县级公立医院改革试点医院财务收支状况分析

Analysis of Financial Income and Expenditure of County-level Public Reform Pilot Hospitals in Hubei Province

目的通过分析湖北省县级公立医院改革试点医院财务收支现状及存在的问题,为推动县级公立医院改革提供理论基础。方法收集湖北省35个县级公立医院改革试点医院的财政收入、支出和盈余等相关数据,运用描述性统计方法,分析财务收支现状及其变化发展趋势。结果 (1)财政投入不足;(2)取消药品加成取得初效,但仍需加强;(3)县级公立医院医疗欠费问题严峻;(4)县中医院创收能力较弱;(5)总体收支结余增长过快。结论建立市场调节型的多元化融资机制,优化县中医院创收结构和核心竞争力,落实各种医疗欠费的管理措施,加强县级公立医院预算管理。

Objective Through the analysis of financial income and expenditure and the existing problems of coun- ty-level public reform pilot hospitals in Hubei Province, to provide theoretical basis of promoting the reform of county level hospitals. Methods Collecting the related data of financial income and expenditure of 35 county-level public re- form pilot hospitals in Hubei Province, using descriptive statistical method, and analyzing the financial income and ex- penditure and the changing trend. Results （1） Governmental input is insufficient; （2） The policy of canceling the drug addition still needs to be strengthened; （3） The arrears is serious; （4） Generating revenue of county-level hos- pitals of traditional Chinese medicine is weak; （5） Total balance of income and expenditure is increasing rapidly. Con- clusion Market-leading various financing mechanism should be established, revenue structure and core competitive- ness of county-level be optimized, management countermeasures of various medical treatment and diagnosis be im- plemented, and revenue management of county-level public hospitals be strengthened.