关于公立医院事业基金可使用额度问题研究

Research on the Problems of the Use of Service Fund in the Public Hospitals

目的针对医院事业基金使用管理制度不完善和使用不规范问题,通过研究为国家制定政策提供参考依据。方法理论分析与实证研究相结合,尤其对近3年河南省各级医院事业基金相关数据进行具体研究分析。结果事业基金能否使用与事业基金滚存结余数占上年业务支出的比例没有直接关系。结论事业基金使用要满足一定条件,可根据推定公式计算出事业基金可使用最高限额。

Objective To solve the problems of imperfect enterprise funds for hospital use management system and the use of non-standard，and to provide references for China. Methods Combining with theoretical analysis and empirical research，and doing specific research for business funds of all levels of hospital for nearly three years in Henan Province. Results There is no obvious relationship between using of health service fund and the proportion of accumulate balance of the health service fund of last year operating expense. Conclusion Enterprise fund use should satisfy certain conditions，according to the presumption of formula to calculate the limit fund.