深圳市福田区社区卫生服务成本构成分析

目的 了解社区卫生服务中心成本构成情况,增强社区卫生服务政府投入的针对性和有效性.方法 从政府举办的社区卫生服务中心的举办医院财务核算系统中调取各社区卫生服务中心2004年收支明细报表,从社会举办的社区卫生服务中心财务核算系统调取2004年收支明细表,对福田区24个政府举办和7个社会举办的社区卫生服务中心进行2004年服务成本调查分析.结果 两种举办形式的社区卫生服务中心劳务费和固定资产折旧、修缮费及租赁费占总成本的比例均列前两位,政府举办的社区卫生服务中心公务费所占比例高于社会举办的社区卫生服务中心.结论 政府对社区卫生服务的投入应着重解决社区卫生服务机构的房屋与人员支出,规范社区医院对下属社区卫生服务机构的管理费用分摊,进一步加大对全科医生培训的投入.

Analysis on the Construction of the CHS Cost in Futian District of Shenzhen City

Objective To investigate the condition of construction of community health service (CHS) cost so as to enhance the pertinence and validity of the governmental investment.Methods The CHS costs of 24 CHS center sponsored by the government and 7 CHS centre sponsored by the social organization in Futian district of Shenzhen City in 2004 were investigated and analyzed.Results In the CHS centers sponsored by the two modes the percentages of service charge plus depreciation fee of the estate,and repair fee plus rental fee in the total cost ranked the first two.The percentage of official business expense was higher in the CHS centers sponsored by the government than in that sponsored by the social organization.Conclusion The founds allocated from the government should be used for expenses of the estate and personnel of the CHS institution.The allocation of overhead cost on the CHS institution from the community hospitals need to be standardized,and the investment on the education of general practitioners should be increased.