财政补助对公立医院固定资产过度投资影响实证研究——以B地区公立医院为例.pdfVIP

工作研究 Gongzuo yanjiu 倒嚣院回}如卷第1 期也~414黯) 2016军l 同 财政补助对公立医院固定资产过度投资影晌实证研究* 一一以B地区公立医院为例 朱俊利@ 摘擅 自由实证分析现行政府财政预算体制下财政补偿对公立医院固定资产过度提资的影响。后活在现行财政预 算体制分析的墓础上， 提出理论假设. 芥构建多元回归实证模型，以B地区公立医院数据避行实证植验。结果财政补助对 公立医院固定资产过度投资青显著影响. 13.亏损医院影响更显著。结活在当前政府财政资金预算制度下，公立医院藏得的 财政补助越多，固定资产过度提资越严重，相比实现盈余的公立医院，发生亏损的公立医院过度控资对财政补助重顿感。 关·甸 政府预算体制财政补回盈亏状况过度提资 中圄份提号 R197.322 文献标志码 A 文 1001-5329(2016)01-∞12-04 An Empirical Study on the Effect of Financial Subsidy on Over-investment of Fired Assets in Public Hospi- tals : the Evidence from B Region/ZHU Jun-lillChinese Hospital Management . 20 16. 36 1 : 12-15 Abstract Objective To theoretically analyze the effect of financial subsidy on over-investment of fixed assets in public hospitals , under the current fiscal subsidy policy and the budget system. Met加ds T0 put forward the theoretical hypothesis and construct the multiple regression empirical model , based on the evidence of the public hospitals from B region. ResulJs The government financial subsidy had significant effect on the over-investment of fixed assets in pub- lic hospitals , especially the hospitals who had the loss. Conclusion Under the current fiscal subsidy policy and the bud- get system , the more financial assistance , the more serious over-investment in public hospitalsi compared to the surplus public hospitals , the over-investment of the public hospitals who had the loss is more sensitive to its financial subsidy. Key words government budget system , financial subsidy , profit and loss , over-investment Author s address College of Health Management and Education , Capital Medical University , Beijing , 100069, China 201 4年6月 5 日，国家卫生计生委下发了《关于控制公 构以定项补助为主，由同级财政予以安排:补助项目包括医 立医院规模过快