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目的:通过实证分析目前公立医院财政补偿水平的影响因素,发现其中存在的问题,为合理制定财政补偿方案提供依据。方法:运用综合指数法对影响因素进行分类处理,使用秩和检验和多重线性回归分别做单因素、多因素分析。结果:分析结果显示医院规模、医院运营状况是目前公立医院财政补偿水平的关键影响因素。结论:在成本核算的基础上多角度、全方面考虑财政补偿水平的影响因素,为补偿方案的完善奠定基础。
OBJECTIVE: To find out the existing problems through empirical analysis of the influencing factors of the level of financial compensation in public hospitals and provide the basis for the rational formulation of financial compensation programs. Methods: The comprehensive index method was used to classify the influencing factors, and the univariate and multivariate analyzes were conducted using rank sum test and multiple linear regression respectively. Results: The results of the analysis show that the size of the hospital and the operation of the hospital are the key factors that affect the level of public hospital financial compensation. Conclusion: Based on the cost accounting, we consider various factors of the level of financial compensation in all aspects and lay the foundation for the improvement of the compensation plan.