CAJ | 학술논문

目的：通过实证分析目前公立医院财政补偿水平的影响因素，发现其中存在的问题，为合理制定财政补偿方案提供依据。方法：运用综合指数法对影响因素进行分类处理，使用秩和检验和多重线性回归分别做单因素、多因素分析。结果：分析结果显示医院规模、医院运营状况是目前公立医院财政补偿水平的关键影响因素。结论：在成本核算的基础上多角度、全方面考虑财政补偿水平的影响因素，为补偿方案的完善奠定基础。
목적：통과실증분석목전공립의원재정보상수평적영향인소，발현기중존재적문제，위합리제정재정보상방안제공의거。방법：운용종합지수법대영향인소진행분류처리，사용질화검험화다중선성회귀분별주단인소、다인소분석。결과：분석결과현시의원규모、의원운영상황시목전공립의원재정보상수평적관건영향인소。결론：재성본핵산적기출상다각도、전방면고필재정보상수평적영향인소，위보상방안적완선전정기출。
Through empirical analysis of the influencing factors of current financial compensation level in public hospitals, to discover the existing problems in it so as to provide basis for developing financial compensation programs reasonably. Methods: To classify influencing factors by using comprehensive index method, and rank-sum test and multiple linear regression were done by univariately and multivariately analysis. Results: The result showed that the hospital scale and current operational status were the key influencing factors of the financial compensation level of public hospitals. Conclusion: On the basis of cost accounting, multiple-aspects of the influencing factors provide basis for implementing the financial compensation scheme.