摘要
目的通过对高淳县桠溪社区卫生服务机构的成本进行调查,以期获得社区卫生服务机构总成本、科室成本和项目成本,为政府制定社区卫生服务补偿标准提供参考。方法制定调查表收集资料,应用完全成本和项目成本测算方法对社区卫生服务成本进行测算。结果桠溪社区卫生服务中心承担医疗服务,服务人口59 600人,建筑面积1 013 m2,在职职工52人;公共卫生分中心承担公共卫生服务,分中心职责相当于预防保健科的职责,服务人口59 600人,建筑面积180 m2,在职职工10人。社区卫生服务中心卫生服务支出235.94万元,其中医疗支出206.34万元(占87.45%),防保支出29.60万元(占12.55%)。社区卫生服务中心收支结余为-74.11万元,其中财政专项拨款32.26万元;公共卫生服务分中心收支结余为-5.94万元,其中财政专项拨款仅4.00万元。结论社区卫生服务机构条件有待提高,经营状况不佳,财政拨款不足以弥补公共卫生服务成本。社区卫生服务成本中医疗支出高,而防保支出较低,劳务费和药品经营成本是社区卫生服务机构主要支出。建议加大政府财政投入力度,改变重医疗轻防保观念,提高工作效率,减少不必要支出。
Objective To investigate the cost in Yaxi Community Health Service Center so as to obtain the total cost, departmental cost and project cost in order to provide reference for local government to formulate the allowance criteria of commu- nity health services. Methods A questionnaire was developed for collect information. The full costing and project costing meth- ods were used to calculate the cost of community health services. Results Yaxi Community Health Service Center provide serv- ices for a population of 59 600, with a floor area of I 013 m2, and regular employees of 52 people. The sub - center of public health service assumed the public heath services, the function which was the same as that of prevention and health care depart- ment, with its servicing population of 59 600, a floor area of 180 m2 , and regular employees of 10 people. The total service ex- penditure was RMB 2 359 400 yuan. Of which 2 063 400 （ 87.45% ） yuan was the medical costs, and 296 000 （ 12. 55% ） yuan was the prevention health care costs. The balance of payment for the community health service center was -741 100 yuan, of which the financial earmarks was 322 600 yuan. The balance of payment for the sub - center of public health service was - 59 400 yuan, of which the financial earmarks was only 40 000 yuan. Conclusion The condition of the community health service organization remains to be improved, and it is in poor operating condition. The community health services compensation is inadequate for public health service cost. The medical treatment cost is higher than the preventive health care cost. The main cost of Yaxi community health service is for the labor service and the drug operating. It is necessary for the government to increase financial investment, change the idea that medical treatment is more impotent than preventive health care, improve work efficien- cy, and reduce unnecessary output.
出处
《中国全科医学》
CAS
CSCD
北大核心
2013年第16期1836-1840,共5页
Chinese General Practice
关键词
社区卫生服务
成本测算
公共卫生服务
项目成本
Community health services
Cost analysis
Public health service
Project costs
