《中国康复理论与实践》

《中国康复理论与实践》 ›› 2017, Vol. 23 ›› Issue (2): 242-245.doi: 10.3969/j.issn.1006-9771.2017.02.025

• 康复管理 • 上一篇    下一篇

我国康复机构财务状况及经济补偿机制

徐艳霞1, 密忠祥2, 程军2   

  1. 1.北京大学人民医院财务处,北京市 100044;
    2.中国康复研究中心北京博爱医院,北京市 100068
  • 收稿日期:2016-11-23 修回日期:2017-01-11 出版日期:2017-02-05 发布日期:2017-03-06
  • 通讯作者: 密忠祥。E-mail: mzhx1@sina.com。
  • 作者简介:徐艳霞(1982-),女,汉族,山西大同市人,硕士,会计师,主要研究方向：医院财务管理。
  • 基金资助:
    中国残疾人残疾人事业“十三五”发展纲要重点支撑课题(No.15ZD012)

Financial Situation and Economic Compensation Mechanism of Rehabilitation Institutions in China

XU Yan-xia1, MI Zhong-xiang2, CHENG Jun2   

  1. 1. Financial Department of Peking University People's Hospital, Beijing 100044, China;
    2. Beijing Bo'ai Hospital, China Rehabilitation Research Center, Beijing 100068, China
  • Received:2016-11-23 Revised:2017-01-11 Published:2017-02-05 Online:2017-03-06
  • Contact: MI Zhong-xiang. E-mail: mzhx1@sina.com

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摘要： 目的 通过分析我国康复机构财务状况,了解运营中存在的问题。方法 根据不同地区和不同级别康复机构运营的差异,抽取全国26个省、市、自治区具有代表性的416家机构发放调查问卷。结果 回收329份。我国康复机构资金来源单一,57.75%的机构依靠上级主管部门拨款,51.09%的机构处于盈亏临界状态,可持续发展动力不足;资金支出主要用于人员薪酬和设备购置。结论 要解决康复机构发展中所面临的资金短缺问题,必须建立内部补偿和外部补偿的长效机制,才能有效缓解其在医改中的窘境。

关键词: 康复机构, 财务状况, 经济补偿机制

Abstract: Objective To discover the operating problems through analysis of the financial situations of the rehabilitation institutions. Methods According to the different regions and different levels of rehabilitation institutions, 416 representative institutions from 26 provinces, municipalities and autonomous regions were surveyed. Results 329 effective questionnaires were recalled. 57.75% institutions relied on the superior departments in charge of funding, 51.09% institutions were in breakeven state. They were lack of sustainable development power, and the capital expenditure was mainly used for staff salaries and equipment purchase. Conclusion To solve the shortage of funds in the development of rehabilitation institutions, we should establish a long-term mechanism of internal and external compensation.

Key words: rehabilitation institutions, financial situation, economic compensation mechanism

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