摘要
目的:测算上海市中医医院2002-2009年财务收支情况。方法:提取2002-2009年上海市4家三级中医医院、16家二级中医医院的卫生财务报表,其中2009年为15家二级中医医院,以及关键知情人访谈资料。结果:因人员支出的上升和药品加价率的下降以及政府投入因素的综合作用,上海市中医医院2008、2009年全市中医医院亏损状况相比于2007年略有好转,三级中医医院的赤字占大部分。结论:建议完善中医医院的补偿机制,缓解政策性亏损,切实落实成本核算制度,保障人员收入水平。
Objective: To analyze the revenue and expenditure of the Chinese Traditional Medicine hospitals from 2002 to 2009 in Shanghai and provide evidences for policy researchers and decision makers.Methods: Financial reports of four tertiary hospitals and sixteen secondary hospitals from year 2002-2009 were extracted.Among them,the number of secondary hospitals in year 2009 was 15 because two of these hospitals were merged into one.Key informants survey was also conducted.Results: Due to the rise of human resources costs,decrease of drug markup and government input,the status of deficit improved in year 2008 and 2009 compared with that in year 2007 in Shanghai.However,most tertiary CTM hospitals were still in deficit.Conclusion: It is proposed to improve the reimbursement mechanisms of CTM hospitals and increase government financial input.It is also suggested to control deficits triggered by policies,strengthen cost accounting system and guarantee the income of medical professionals.
出处
《中国卫生资源》
2011年第5期293-296,共4页
Chinese Health Resources
基金
上海市卫生局重大研究课题基金资助项目
关键词
中医医院
收支分析
上海市
Chinese Traditional Medicine hospitals
Revenue and expenditure analysis
Shanghai
