摘要
收入分配是公立医院改革的重要内容。本研究在分析公立医院职工收入水平差异、特征和潜在影响因素基础上,重点分析了医疗价格、财政投入和医院财务目标三大政策性因素对公立医院职工收入分配的影响程度、作用途径和机制。研究指出:职工收入分配机制应与政府定价引起的科室盈利能力分离;价格政策引起的亏损应该通过财政进行补偿;医院财务结余用于职工收入分配应该通过工资总额预算进行管理。
Income distribution is an important part in public hospital reform. This paper analyzed the impact of three policy factors in public hospitals: medical price, fiscal input and hospital fiscal objectives, and their effect,pathway and mechanism, based on the differences, characteristics and potential influencing factors of the income level of employees. The study leads to three policy recommendations: income distribution mechanism should be separated from the the pricing policy. The loss caused by pricing policy should be compensated by government expenditure. The use of hospital surplus for income should be managed by total payroll budget in public hospitals.
出处
《财政研究》
CSSCI
北大核心
2016年第2期94-103,共10页
Public Finance Research
基金
国家自然科学基金面上项目<我国公立医院医生薪酬水平与激励机制研究>(2014110710)
上海市哲学社会科学规划一般项目<上海市级公立医院全面预算管理体系评估与发展研究>(2015BGL013)中期系列研究成果
关键词
政策性因素
公立医院
收入分配
工资预算
Policy Factor
Public Hospital
Income Distribution
Payroll Budget