改革试点公立医院的薪酬关联系数探索与分析

Exploration and Analysis on Salary Coefficient in Public Hospitals

目的:在公立医院薪酬制度改革试点中,探索兼顾编制内外职工薪酬增量的公立医院人力成本增量测算办法。方法:建立公立医院薪酬关联系数,并进行实证分析。结果:薪酬制度改革带来医院直接人力成本的增量与薪酬水平的增幅和关联系数正相关,关联系数与编制内外职人工数比值、编制外职工保险缴费比率以及上下年度人均绩效工资增量相关。结论:公立医院在测算薪酬增量时,借助关联系数能准确测算人力成本增量,规避财务风险,同时关联系数也是重要的医院成本管理工具,能为医院决策提供参考。

Objective:In the pilot reform of the salary system for public hospitals,it would explore measurement to calculate the incremental human costs of public hospitals that take into account the internal and external salary increments Methods:It established the salary coefficient of public hospitals and carried the empirical analysis.Results:The increase of direct labor costs in hospitals brought by the compensation system reform was positively related to the increase of salary level and the correlation coefficient.The correlation coefficient was related to the preparation of the ratio of labor force in and out of the compilation,the preparation of the rate of employee insurance contributions and performance wage increments per capita over the next year.Conclusion:When measuring pay increases of public hospitals,it could accurately measure the increase in labor costs by means of the correlation coefficient and avoid financial risk.The connection coefficient was also an important hospital cost management tool so as to provide references for hospital decision-making.