【摘要】 目的　探讨福田区某综合医院 1998～ 2 0 0 3年发展过程中 ,医院经营管理情况、存在问题和今后发展的对策。方法　运用收支平衡分析法 ,计算医院工作量平衡点和业务收入平衡点。结果　通过对该医院 6年内的成本 -业务量 -效益分析 ,发现如果不考虑财政补助 ,医院不能实现收支平衡 ,考虑财政补助 ,医院基本实现收支平衡有结余。讨论　目前政府财政补助对非营利性医院的补偿是必要的 ,多数公立医院在成本控制方面较薄弱 ,对该医院实现收支结余 ,提出几点建议。更多还原

【Abstract】 Objective Discuss the situation of management and administration, the existing problems and countermeasures in future within t he development of a hospital in Shenzhen from 1998 to 2003. Methods With the method of Break-even analysis, to calculate the work-load balan ce point and the business income. Results With the cost-work load-benefit analysis, we found that if we didn’t consider about the governor fi nance compensation, the hospital couldn’t carry out the break-even. And if we in clude the finance compensation, the hospital would carry out the break-even. Discussion It’s necessary for the nation hospital that the go vernment supplies compensation to the hospital in finance at present period. Mos t public hospitals have low cabability on cost-control, and based on this, we gi ve some suggestions on the hospital’s profit.更多还原