上海某区社区医院政府财政补助现况调查

目的研究政府财政补助在社区医院经济补偿结构中的现状。方法本文利用上海2003-2005年度某区城镇及农村23家社区医院的财务数据进行分析。结果(1)社区医院政府财政补助占医院毛收入比重较低,社区医院政府财政补助绝对值年平均增长率既落后于政府财政收入增长速度,也远落后于地区GDP增长速度。(2)社区医院政府财政补助在医院纯收入构成中具有十分重要位置。(3)目前在排除药品收入条件下,政府财政补助无法对社区医院医疗亏损给予足额补偿。(4)农村卫生院政府财政补助和药品收支结余均低于城区社区医院,且农村卫生院的药品收支结余数值低于财政补助。结论政府的财政补助应倾向社区医院提供的公共产品与准公共产品服务,政府财政补助只能补助社区医院政策性亏损,不能补贴经营性亏损。

Current Situation of the Government Subsidy to Community Hospitals in Shanghai

Objective To study the current situation of the government subsidy in financial compensation structure of community hospitals in Shanghai.Methods Financial data from 23 community hospitals in a certain district of Shanghai both urban and rural areas from 2003 to 2005 were analyzed.Results(1)The subsidy to the community hospitals from local government stood low.The annual increasing rate was lower than the government revenue increasing rate and the local GDP increasing rate.(2)The government subsidy took an important portion in the net income structure of the community hospitals.(3)Without the income from the drug selling,the government subsidy could not compensate the deficit for the community hospitals.(4)The government subsidy amount and the income from drug selling in the rural areas were lower than those in the urban areas,and the income from drug selling in rural areas was lower than the government subsidy to rural community hospitals.Conclusion Government finance subsidy should compensate for the public goods from community hospitals primarily.Government finance subsidy should not compensate for operation deficit.