医疗机构固定资产及差额补助分析

该文通过对3省、3市和3县的医疗机构固定资产和差额补助以及收支情况的分析和比较，发现固定资产投资的多少，直接影响到医院经常性费用分配的数量和比例，为此提出如下建议：卫生事业费分配结构调整，在对医疗机构的固定资产投资方面，主要进行增量的调整；对于规模已经过大的医疗机构可以通过对其存量结构调整，以达到缩减规模和提高效率的目的；实行不含固定资产折旧的成本定价政策，逐步取消差额补助。

Analysis of the difference subsidy and fix asset in health Institutions

The fix asset, revenue and expenditure as well as subsidies to health instituions were analyzed and compared among three provinces, three cities and three counties respectively in this paper. It showed that the amount of investment of fixed assets in health insitution directly affects the quantity and proportion of hospital operating expenditure. Recommendations are suggested that restructuring health recurrent for investing fixed asses in health institution is mainly adjusting the incremental part. In order to reduce scale and improve efficiency, the inventory part can be adjusted if the scale of investment in health institution has already overdue.The price setting policy based on costs excluded the depreciation of fix assets should be carried out by the government, the different subsidy will be gradually called off later.