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目的了解克孜勒苏柯尔克孜自治州(简称克州)地区县医院收入与支出状况,分析其存在的问题,为克州地区县医院未来收支管理提供决策参考和建议。方法提取新疆统计年鉴结合卫生网报数据与问卷调查的方式收集2007-2012年克州地区县医院收入与支出数据,运用Excel2003建立数据库并进行描述性分析,并与新疆总收入、财政补助收入、医疗收入、药品收入、总支出、医疗支出、药品支出、人员支出和业务收支结余、医疗收支结余、药品收支结余等进行比较。结果从总收入与总支出情况看,2007-2011年总收入年均增长率为24.94%,低于新疆年均增长率34.57%的水平;总支出年均增长率为30.53%,也低于新疆年均增长率34.70%的水平;收支构成显示,2007年与2011年财政补助收入占总收入比例分别为36.66%和45.58%,医疗支出比例分别为45.61%和43.25%,人员支出比例分别为34.30%和36.04%,高于新疆平均水平;从收支结余看,总收入高于总支出,2011年除药品收支结余外其他各类收支结余呈负数。结论医院各类收入中财政补助收入所占比例最高,存在医院依靠政府“生存”的依赖状况,并且业务处于亏损状态,因此医院通过采取不同措施来增加收入,加快自身发展,同时应强化医院收支管理。
Objective To understand the income and expenditure of County Hospital in Kizilsu Kirgiz Autonomous Prefecture (abbreviated as Kezhou) and to analyze the existing problems so as to provide reference for future decision-making of county hospitals in Kezhou. Methods To collect the data of income and expenditure of county hospitals in Kezhou Prefecture from 2007 to 2012 by collecting the data of Xinjiang Statistical Yearbook and the health net newspaper and the questionnaire survey and establishing the database by Excel2003 and carrying out the descriptive analysis and comparing it with the total income, financial subsidy income, Medical income, medicine income, total expenditure, medical expenditure, medical expenses, personnel expenses and business receipts and expenditure balances, the medical balance of payments, the balance of payments for medicines and the like. Results According to the statistics of total income and total expenditure, the average annual growth rate of total income in 2007-2011 is 24.94%, lower than the average annual growth rate of 34.57% in Xinjiang. The average annual growth rate of total expenditures is 30.53%, which is also lower than that of Xinjiang The average annual growth rate of 34.70% level; the composition of the balance of payments shows that in 2007 and 2011 financial subsidies accounted for 36.66% of total revenue and 45.58% of the total income, the proportion of medical expenses were 45.61% and 43.25%, respectively, the proportion of personnel expenditures were 34.30% and 36.04% respectively, which is higher than the average level of Xinjiang. From the revenue and expenditure balance, the total income is higher than the total expenditure. In 2011, the balance of payments and receipts except for the receipts and disbursements of pharmaceutical products is negative. Conclusion The hospital has the highest proportion of all kinds of income in financial subsidies, there are hospitals relying on government “survival ” dependence, and the business is in a loss state, so the hospital through different measures to increase revenue and accelerate their own development, should be strengthened Hospital revenue and expenditure management.