“十三五”时期省级预算医疗机构经济运行情况分析

Analysis on Economic Operation of Provincial Budget Medical Institutions in Heilongjiang during the 13th Five-Year Plan Period

目的:分析“十三五”时期样本省省级预算医疗机构的经济运行情况,为“十四五”时期的政府部门决策提供依据。方法:利用2016—2020年财务年报数据,通过医疗机构的收入、支出及经济运行相关指标对样本省省级预算医疗机构经济运行情况进行描述性分析和对比分析。结果:2020年,样本省省级预算医疗机构财政补助收入占总收入比重、基本支出补助占总支出比重分别为21.96%、8.28%,药品支出占比降至26.40%,卫生材料支出、公用经费支出和管理费用支出占比分别为15.51%、4.19%和15.51%,在职职工年人均工资为13.46万元,资产负债率降至58.38%,流动比率为1.18,总资产周转率、流动资产周转率和固定资产周转率分别为51.12%、114.63%和161.22%,固定资产净值率仅为55.61%,药品收入占医疗收入的比重为33.35%,病床使用率下降到44.49%。结论:样本省省级预算医疗机构财政补助比例有待提高,偿债能力不足应加强抗风险能力,经济运营效率有待提高,精细化管理有待加强。

Objective:The economic operation of target provincial budget medical institutions during the "13 th Five-Year Plan" period was analyzed to provide basis for government decision-making during the "14 th Five-year Plan" period.Methods:Descriptive analysis and comparative analysis were conducted on the economic operation of target provincial budget medical institutions through the income,expenditure and economic operation indicators of medical institutions based on the financial annual report data from 2016 to 2020.Results:In 2020,the proportion of fiscal subsidy income and basic expenditure subsidy in total expenditure of target provincial budget medical institutions were 21.96% and 8.28% respectively,the proportion of drug expenditure was reduced to26.40%,and the proportion of health material expenditure,public expenditure and administrative expenditure were 15.51%,4.19%and 15.51% respectively.The annual per capita salary of employees on the job was 134 600 yuan,the asset-liability ratio was58.38%,the current ratio was 1.18.The turnover of total assets,current assets and fixed assets were 51.12%,114.63% and 161.22%respectively.The net value of fixed assets was only 55.61%.The ratio of pharmaceutical income to medical income was 33.35%,and the utilization rate of hospital beds had dropped to 44.49%.Conclusion:The proportion of financial subsidy of target provincial budget medical institutions needs to be improved,the low debt paying ability needs to be strengthened,the economic operation efficiency needs to be improved,and the fine management needs to be strengthened.