摘要
目的:探讨精神病专科医院经济运行状况的影响因素。方法:应用6所精神病专科医院2013-2015年全国卫生财务年报资料进行描述和对比研究;在科室全成本核算的基础上,利用本量利法分析科室运行效益。结果:6所精神病专科医院收不抵支情况严重,在现有价格水平和资源配备下,收入仅能对变动成本进行弥补。结论:精神病专科医院自身补偿能力不足,需依赖财政、科研等外部补偿机制,或通过探索多元化发展模式,提高运行效率,以促进医院良好运行。
Objective： To explore the influence factors of mental hospital finance. Methods： Description analysis and comparison analysis were used to analyze the selected 6 mental hospitals＇ financial situations according to national health financial annual report in 2013-2015 under the aspect of total cost accounting and CVP method also used to analyze the efficiency and effectiveness of department management. Results： Six mental hospitals have serious deficit under the current price level and resource. Hospital income can only make up for the variable cost. Conclusion： Mental hospital selfcompensation ability is insufficient and highly relies on the external compensation mechanism, such as government input, research or diversified development model to improve the operation efficiency.
作者
金正钰
李卫平
JIN Zhengyu;LI Weiping(School of Management, Beijing University of TCM, No.11, North 3rd Ring Road, Chaoyang District, Beijing, 100029, PRC)
出处
《中国医院》
2017年第12期22-25,共4页
Chinese Hospitals
关键词
精神病专科医院
本量利分析
经济运行
补偿机制
mental hospitals, CVP analysis, financial analysis, compensation mechanism
