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目的了解北京市社区卫生服务机构实施收支两条线管理后财务收支方面的变化。方法采用自行设计的《社区卫生服务机构调查表》对北京市的489家社区卫生服务机构进行调查。有效调查458家社区卫生服务机构,按照社区卫生服务机构是否已实施收支两条线管理,分为实施组(202家)和对照组(256家)。收集有关数据采用SPSS 13.0软件进行统计学分析。结果在2007年前三季度这些机构的总收入比去年同期增长11.69%的前提下,实施组的医药收入占总收入比例低于对照组,财政补助收入占总收入比例高于对照组,药品收入占总收入的比例与对照组比较无明显差异。结论实施收支两条线管理后,对机构的总收入起到促进作用,且同时制约了医药方面的收入,社区卫生服务的公益性已慢慢体现,但是费用上缴与支出拨付的操作过程有待于进一步完善,以保障政策顺利实施。
Objective To understand the changes in financial revenue and expenditure of the community health service institutions in Beijing following the implementation of two lines of revenue and expenditure. Methods A self-designed questionnaire of community health service agencies was used to investigate 489 community health service agencies in Beijing. Effective investigation of 458 community health service agencies, according to community health service agencies have implemented two lines of revenue and expenditure management, divided into the implementation group (202) and the control group (256). The data were collected for statistical analysis using SPSS 13.0 software. Results In the first three quarters of 2007, the total revenue of these institutions increased by 11.69% over the same period of last year. The proportion of the total income of the implementation group to the total income was lower than that of the control group. The proportion of the financial subsidy income to the total income was higher than that of the control group. The proportion of total income compared with the control group no significant difference. Conclusions The implementation of the two-line management of income and expenditure will promote the total income of the institution and at the same time restrict the income of medicine. The public welfare of community health service has gradually been reflected, but the operation of paying and disbursing expenses remains to be done To further improve in order to safeguard the smooth implementation of the policy.