CAJ | 학술논문

目的：分析广西县级中医院2008～2010年经济运行状况，了解其经济运行变化趋势及存在的问题。方法对广西54家县级中医院进行问卷调查，收集2008～2010年中医院收入及其构成、支出及其构成以及收支结余情况，分析县级中医院经济运行状况。结果2008～2010年，广西54家县级中医院平均总收入分别为1281．8万元、1593．5万元、1948．2万元，年均增长率为23．29％；在收入构成中，财政补助比例分别为9．82％、9．94％、13．64％，医疗收入比例分别为53．47％、53．31％、50．82％，药品收入比例分别为35．94％、35．88％、34．90％。平均总支出分别为1453．6万元、1739．8万元、2251．9万元，年均增长率为24．57％。2008～2010年总收支结余分别为－171．7万元、－146．3万元、－303．7万元，医疗收支结余分别为8万元、75．9万元、－5．2万元，药品收支结余分别为73．4万元、77．7万元、21．7万元。结论2008～2010年广西县级中医院存在政府投入不足，一定程度的“以药养医”以及收不抵支等问题。政府应进一步加大财政补助力度，破除“以药养医”，完善中医院补偿机制。
목적：분석엄서현급중의원2008～2010년경제운행상황，료해기경제운행변화추세급존재적문제。방법대엄서54가현급중의원진행문권조사，수집2008～2010년중의원수입급기구성、지출급기구성이급수지결여정황，분석현급중의원경제운행상황。결과2008～2010년，엄서54가현급중의원평균총수입분별위1281．8만원、1593．5만원、1948．2만원，년균증장솔위23．29％；재수입구성중，재정보조비례분별위9．82％、9．94％、13．64％，의료수입비례분별위53．47％、53．31％、50．82％，약품수입비례분별위35．94％、35．88％、34．90％。평균총지출분별위1453．6만원、1739．8만원、2251．9만원，년균증장솔위24．57％。2008～2010년총수지결여분별위－171．7만원、－146．3만원、－303．7만원，의료수지결여분별위8만원、75．9만원、－5．2만원，약품수지결여분별위73．4만원、77．7만원、21．7만원。결론2008～2010년엄서현급중의원존재정부투입불족，일정정도적“이약양의”이급수불저지등문제。정부응진일보가대재정보조력도，파제“이약양의”，완선중의원보상궤제。
Objective To analyze the economic operation status of county hospitals of traditional Chinese medicine in Guangxi from 2008 to 2009,and to explore the trends and problems of the economic operation.Methods A questionnaire survey was conducted in 54 county hospitals of traditional Chinese medicine in Guangxi.The data(2008 -2010) of the hospitals′income and its components, expenditure and its components,and the balance of revenue and expenditure were collected for the analysis on economic operation status of the county hospitals of traditional Chinese medicine.Results The average total income of these 54 county hospitals of traditional Chinese medicine in Guangxi from 2008 to 2010 were 12.818 million yuan,15.935 million yuan and 19.482 million yuan,respectively,and the average growth rate was 23.29%.In the composition of total income, financial assistance incomes from 2008 to 2010 accounted for 9.82%,9.94% and 13.64%,respectively,medical incomes accounted for 53.47%,53.31% and 50.82%,respectively,and drug incomes accounted for 35.94%,35.88% and 34.90%, respectively.The average total expenditure of these three years were 14.536 million yuan,17.398 million yuan and 22.519 million yuan,respectively,and the average growth rate was 24.57%.The balances of the total revenue and expenditure from 2008 to 2010 were -1.717 million yuan, -1.463 million yuan and -3.037 million yuan.The medical balances of these three years were 0.08 million yuan,0.759 million yuan and -0.052 million yuan,respectively,while the drug balances were 0.734 million yuan,0.777 million yuan and 0.217 million yuan,respectively.Conclusion There are the problems of shortage of financial investment,drug-dependent medical service and income less than expenditure in county hospitals of traditional Chinese medicine in Guangxi from 2008 to 2010.Government should make further efforts to increase financial subsidies,get rid of the problem of drug-dependent medical service and improve the compensation mechanism of traditional Chinese medicine hospital.