摘要
目的:探讨县级医院补偿问题。方法:利用县级医院科室成本核算数据,分析收支构成和结余情况。结果:县级医院医疗收入绝大部分来源于药品收入和检查化验收入,药品零加成销售后使药品亏损,检查化验科室普遍盈余较高。结论:药品零加成销售亏损不应由医院医疗业务收益来补贴,否则会导致"以医补药";强化县级医院自身补偿,医疗业务收入是县级医院补偿的主要渠道。
Objective:To discuss the county-level hospital compensation.Methods:Department accounting data in county-levelhospitals were applied to analyze the revenue structure and balance.Results:Medical revenue of county-level hospital mainly camefrom drug income and examine income. Drug sales are loss after implementing drug zero bonus, inspection department profits are gen-erally high.Conclusion:Medical income should not make up for loss of drug zero bonus sales; strengthen the county-level hospital'sown compensation; medical income was the main channel of the county-level hospital compensation.
出处
《中国卫生经济》
北大核心
2015年第3期91-93,共3页
Chinese Health Economics
关键词
县级医院
科室全成本核算
补偿
county-level hospital
full-cost accounting in the department
compensation
