| 摘要: |
| 目的 通过分析湖北省县级公立医院改革试点医院财务收支现状及存在的问题,为更好地推动县级公立医院改革提供理论基础和行动指南。方法 采用现场调研方法收集湖北省35个县级公立医院改革试点医院的财政收入、支出和盈余等相关数据，运用描述性统计方法研究财务收支现状及其变化发展趋势。结果 (1)财政投入不足; (2)取消药品加成取得初效，但仍需加强;(3)县级公立医院欠费问题严峻；（4）中医院创收能力较弱；（5）总体收支结余增长过快。结论 针对县级公立医院财务存在的问题提出落实政府投入政策，建立市场调节型的多元化融资机制，优化中医院创收结构和核心竞争力，落实各种欠费的管理措施，加强县级公立医院预算管理。 |
| 关键词: 县级公立医院 改革 财务收支 |
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| Analysis of Financial Income and Expenditure of County-level Public Reform Pilot Hospitals in Hubei Province |
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| Abstract: |
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Objective
Through the analysis of financial income and expenditure and the existing problems of county-level public reform pilot hospitals in Hubei Province，to provide theoretical basis of promoting the reform of county level hospitals.Methods Collecting the related data of financial income and expenditure of 35 county-level public reform pilot hospitals in Hubei Province，using descriptive statistical method，and analyzing the financial income and expenditure and the changing trend. Results (1) Governmental input is insufficient;(2) The policy of cancelling the drug addition still need to be strengthened;(3) The arrears was serious;(4)Generating revenue of county-level hospitals of traditional Chinese medicine is weak；（5) Total balance of income and expenditure is increasing rapidly. Conclusion Market-leading various financing mechanism should be established，revenue structure and core competitive-plemented，and revenue management of county-level public hospitals be strengthened. |
| Key words: county-level hospital,reform,financial income and expenditure |
