医院财务队伍配置与医院综合规模相关性研究

Correlation analysis on the relationship between hospital financial staffing and hospital＇s overall size

目的详细了解公立医院财务队伍配置现状，制定公立医院财务人员配置标准。方法对全国三级医院的财务人员数量进行统计，应用SPSS19．0软件对财务人员数量与医院综合规模的相关性进行分析，并建立数据模型。结果医院资产情况、收支情况、床位情况、工作量情况、人员数量与医院财务人员数量均呈线性相关关系（P〈0．001），并得到医院财务人员数量随医院综合规模因子变化的曲线。结论医院财务人员数量和医院规模有密切的关系，通过曲线可估测医院财务人员数量。

Objective To learn the present financial staffing at public hospitals in detail, for development of a staffing standard of financial workers at public hospitals. Methods The headcount of financial workers at all tertiary hospitals in China was counted. The correlation between the number of financial workers and the overall size of the hospital was analyzed using SPSS 19.0 software to develop a data model. Results Data analysis showed that the assets, revenue/expenditure, hospital beds, workload, and staff headcount of a hospital are in linear co-relation with the headcount of its financial workers （P 〈 0.001 ）, and presented a curve that the number of hospital financial workers will vary with the factor of the hospital＇s overall size. Conclusions The number of hospital financial workers is closely related to the size of the hospital, and the curve can help estimate the number of financial workers of the hospital.