目的:研究乡镇卫生院药品利润率和利润状况,为政府决策提供参考依据。方法:采用多阶段分层随机抽样方法抽取乡镇卫生院,调查其机构基本情况和药品进货数据。结果:样本乡镇卫生院2008年平均药品利润率为42.55%,平均药品利润为76 791.06元;化学药品利润占总药品利润的比例最高,为78.20%;药品利润率及利润存在地区、医院等级和药品种类间的差异。结论:政府在药品零差率政策实施后应因地制宜地制定补偿政策。 Objective: To study the profit rate and profit status of township hospitals for medicines and provide reference for government decision-making. Methods: A multi-stage stratified random sampling method was used to extract township hospitals and investigate the basic conditions of their institutions and the purchase data of medicines. Results: The average township hospitals in 2008 sample average profit rate of 42.55%, the average profit of 76,791.06 yuan medicine; the proportion of total profits of chemical drugs in the highest proportion of 78.20%; drug profitability and profit areas, the hospital level and Differences between the types of drugs. Conclusion: The government should formulate the compensation policy according to the local conditions after the implementation of the drug zero rate policy.