某县人民医院药品零差率政策实施前后的盈亏平衡分析.docVIP

某县人民医院药品零差率政策实施前后的盈亏平衡分析 严雪雅 宁波卫生职业技术学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 目的:为及时掌握药品零差率改革对县级公立医院业务收入与成本的影响,为相关政策的完善提供参考。方法:以某县人民医院为例,运用盈亏平衡分析法比较改革前后盈亏平衡点的工作量、业务收入、安全边际率及财政基本补助缺口,并对安全边际率进行敏感性分析。结果:“药品零差率”改革后某县级公立医院的安全边际率从改革前的-25.65%上升到改革后的-5.45%,上升了78.77%,盈亏平衡点工作量分别为2 037.24千人次与1 993.45千人次。结论:改革后医院的安全边际率有较大幅度提高,但均未达到盈亏平衡点。政府需加大财政基本补助,医院需通过增加自身工作量和控制固定成本等,改善其盈亏经营状况。 关键词： 药品零差率; 县级公立医院; 盈亏平衡分析; 安全边际率; 财政补助; 作者简介：严雪雅(1985-),女,浙江宁波市人,硕士,会计师,主要研究方向:财务管理。 收稿日期：2016-10-10 基金：宁波市2013年度软科学研究计划项目(项目编号:2013A10105) Break-even analysis of a county public hospital before and after the reform of drug zero rate YAN Xue-ya Ningbo College of Health Sciences; Abstract： Objective To timely know about the influence and problems of the reform of drug zero profit on the income and costs of a county public hospital,to provide a reference for the improvement of relevant policies.Methods One county public hospital was taken as an example,break-even analysis used to compare the workload,income,ratio of safety margin and government investment at the break-even point before and after the reform,and to analyze the sensitivity of the margin.Results The safety margin of the hospital increased by 78.77%(from-25.65%to-5.45%)after the reform.Break-even point workloads were 2037.24 thousand person-time and 1993.45 thousand person-time respectively.Conclusions The hospital has higher ratio of safety margin after the reform,but still has not reached the break-even point yet.Government should improve its investment,and hospital should increase its workload and control fixed cost to improve its operating condition. Keyword： drug zero profit; county public hospital; break-even analysis; ratio of safety margin; government investment; Received： 2016-10-10 以药品零差率为核心的县级公立医院综合改革已推行4年并取得了一定成效[1] ,为及时了解药品零差率改革对某市县级公立医院医疗服务收入与成本影响,以及时调整相关政策,完善医院经营管理。盈亏平衡分析方法运用在医院财务分析中,可以有效加强其决策有效性[2] 。本文随机抽取一家县级公立医院,对其改革前后分别进行盈亏平衡分析,计算比较改革对盈亏平衡点工作量、业务收入、安全边际率及财政基本补助的影响。 1