| 摘要: |
| 目的：深入分析样本医院亏损原因，以期揭示儿童医院的发展困境，探讨走出困境的方法。方法：选取样本医院2013~2015年三年的财务数据，对比医改前后的工作量、收入结构、均次费用、项目成本、结合医改政策全面分析样本医院运营亏损的原因。结果：样本医院亏损的原因包括：医疗价格偏低、服务成本偏高；门诊业务萎缩、收入结构变化；财政补偿未到位等。结论：从外部政策视角，政府部门应在医疗服务定价上体现儿科的特殊性，加大对儿童医院的财政补偿投入；从医院内部视角，样本医院应采取优化服务流程，发展特色儿童专科、控制医疗成本等措施，在提高医疗质量的同时提高市场竞争力。 |
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| the Empirical Analysis of the Reasons For Operating Loss of Children’s Hospital And Suggestion |
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| Abstract: |
| Abstract: Objective: The study aims to analyze the reasons for operating loss of sample hospital so as to resolve the developing predicament of children’s hospitals. Methods: The study made a thorough analysis on the operation loss from the perspectives of volume of business, incomes structure, cost of medical care, medical treatment project costs, healthcare reform policies etc. by comparing the financial data from 2013 to 2015. Results: According to the analysis results, the operating loss of sample hospital can be attributed to the following reasons. Firstly, the healthcare pricing is underpaid with the high service costs. Secondly, the quantity of outpatient service declines with the change of incomes structure. Last but not least, the financial compensation by legal in not fully funded. Conclusion: From the perspective of external policy, government medical service pricing should reflect the particularity of pediatrics and government should increase the public subsidy to children’s hospital. From the perspective of hospitals, children’s hospital should optimize the service process, develope the characteristics of specialized pediatrics, and take other measures to improve healthcare quality and enhance market competitiveness. |
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