CAJ | 학술논문

目的：了解新疆医科大学6所附属公立医院收支及财政补偿的现状，为提出更加合理的财政补偿机制提供依据。方法采用回顾性调查的方法，收集新疆医科大学6所附属公立医院的2008－2012年财务报表数据，进行整理分析。结果2008－2012年新疆医科大学6所附属公立医院医疗收入占总收入的50．70％～52．15％，药品收入占40．17％～42．26％，财政补助收入仅占4．77％～7．89％。2008－2012年医院总收支差中药品收支差占44．42％～83．84％。结论政府对公立医院的财政投入比重严重偏低，“以药养医”是客观事实，增加政府财政对医疗卫生事业的补偿及建立合理的补偿机制是解决问题的关键。
목적：료해신강의과대학6소부속공립의원수지급재정보상적현상，위제출경가합리적재정보상궤제제공의거。방법채용회고성조사적방법，수집신강의과대학6소부속공립의원적2008－2012년재무보표수거，진행정리분석。결과2008－2012년신강의과대학6소부속공립의원의료수입점총수입적50．70％～52．15％，약품수입점40．17％～42．26％，재정보조수입부점4．77％～7．89％。2008－2012년의원총수지차중약품수지차점44．42％～83．84％。결론정부대공립의원적재정투입비중엄중편저，“이약양의”시객관사실，증가정부재정대의료위생사업적보상급건립합리적보상궤제시해결문제적관건。
Objective To investigate the situation of financial compensation,revenue and expenditure for public hospital in XinJiang,providing basis for a more rational financial compensation mechanism.Meth-ods The financial statements,data and related materials from 2008 to 2012 of 6 Affiliated Hospital of Xinjiang Medical University were collected and analyzed by retrospective survey methods.Results In total revenue of 6 Affiliated Hospital from 2008 to 2012,the medical income accounted for 50.70%-52.15%, the drug income accounted for 40.17%-42.26%,the financial subsidy income accounted for only 4.77%-7.89%.The revenue and expenditure of drug accounted 44.42%-83.84% for hospital total revenue and ex-penditure.Conclusion The proportion of the government finance investment for public hospitals is seri-ously low.The drug income raised medical is an objective fact.It is the key to solve this problem is to in-crease government financial compensation and established a scientific and rational public hospital compen-sation mechanism.