财政补助对公立医院固定资产过度投资影响实证研究——以B地区公立医院为例

An Empirical Study on the Effect of Financial Subsidy on Over-investment of Fired Assets in Public Hospitals:the Evidence from B Region

目的实证分析现行政府财政预算体制下财政补偿对公立医院固定资产过度投资的影响。方法在现行财政预算体制分析的基础上,提出理论假设,并构建多元回归实证模型,以B地区公立医院数据进行实证检验。结果财政补助对公立医院固定资产过度投资有显著影响,且亏损医院影响更显著。结论在当前政府财政资金预算制度下,公立医院获得的财政补助越多,固定资产过度投资越严重,相比实现盈余的公立医院,发生亏损的公立医院过度投资对财政补助更敏感。

Objective To theoretically analyze the effect of financial subsidy on over-investment of fixed assets in public hospitals,under the current fiscal subsidy policy and the budget system. Methods To put forward the theoretical hypothesis and construct the multiple regression empirical model,based on the evidence of the public hospitals from B region. Results The government financial subsidy had significant effect on the over-investment of fixed assets in public hospitals,especially the hospitals who had the loss. Conclusion Under the current fiscal subsidy policy and the budget system, the more financial assistance, the more serious over-investment in public hospitals; compared to the surplus public hospitals,the over-investment of the public hospitals who had the loss is more sensitive to its financial subsidy.