摘要
目的:基于财政补偿视角,分析专科医院经济运营管理现状,为完善财政补偿政策、提高医院运营管理水平提供参考。方法:选取山东省8家省属专科医院,采用问卷调查和深度访谈的方法,了解专科医院运营情况。结果:尽管财政补助和医保支付在一定程度上缓解了专科医院的运营压力,但专科医院的收入结构和成本管控措施有待进一步优化。结论:针对专科医院的现状与问题,需要完善“基础保障+动态补偿”的财政投入机制,建立“核算到科、控制到岗”的成本管理体系,强化医疗服务项目价格调整与价值核算,构建“预算—绩效—成本”联动管理模式,从而推动专科医院高质量发展。
Objective To analyze the situation of economic operation management in specialty hospitals from the perspective of fiscal compensation,and to provide references for improving fiscal compensation policies and enhancing hospital operational management.Methods Questionnaire surveys and in-depth interviews were conducted in eight provincial-level specialty hospitals in Shandong Province to investigate their operational status.Results Although fiscal subsidies and medical insurance payments had alleviated operational pressures to some extent,the revenue structure and cost control measures of specialty hospitals still required further optimization.Conclusion In response to the current situation and challenges faced by specialty hospitals,it is necessary to improve the fiscal investment mechanism based on"basic guarantee+dynamic compensation",establish a cost management system that extends"accounting to departments and control to positions",strengthen the adjustment of medical service prices and value-based accounting,and build an integrated"budget-performance-cost"linkage management model,so as to promote the high-quality development of specialty hospitals.
作者
肖笑
张兴旭
XIAO Xiao;ZHANG Xingxu(Shandong Academy of Occupational Health and Occupational Medicine,Jinan Shandong 250002,China;不详)
关键词
专科医院
经济运行
财政补偿
成本管理
绩效机制
specialty hospital
economic operation
fiscal compensation
cost management
performance mechanism
