Analysis And Optimization Suggestions On Revenue And Expenditure Structure Of Public Hospitals In China Under The Background Of High-quality Development

Purpose Based on the basic policy of the reform of Chinese public hospitals,this paper collects various revenue and expenditure data of Chinese public hospitals in recent years,compares and analyzes the changing trend of the revenue and expenditure structure of Chinese public hospitals before and after the implementation of new medical reform policies,such as the cancellation of drug addition income and the adjustment of medical service price,and studies the changing trend,characteristics and existing problems of the revenue and expenditure structure of Chinese public hospitals.Then,combining the policies of government financial input,medical service price,medical insurance payment reform,value-oriented medical treatment,high-quality development and other aspects,corresponding countermeasures and suggestions are put forward to optimize the structure of hospital revenue and expenditure and promote the high-quality development of public hospitals.Method The content analysis method is used to analyze and interpret the relevant medical reform policies implemented by China’s public hospitals in recent years,and to deeply understand the connotation of high-quality development of public hospitals;Collect the relevant data of revenue and expenditure of public hospitals in China from 2010 to 2021,and conduct descriptive analysis using line chart,structural change analysis,gray correlation analysis and other research methods.Result The results show that from 2010 to 2021,the proportion of fiscal subsidy income in Chinese public hospitals has a small increase,and the proportion of medical income is stable at more than 80%.The proportion of drug revenue in medical income decreased significantly,from 44.8% in 2012 to 29.4% in 2020,down 15.4 percentage points.The proportion of income from medical services and that from inspection and hygiene materials showed an overall increasing trend,but the proportion of income from medical services only increased by 2.3 percentage points from 2012 to 2021,with an insignificant increase.The proportion of revenue from inspection and hygiene materials increased by8.1%,higher than that from medical services.In terms of expenditure,from 2012 to 2021,the proportion of drug expenses in Chinese public hospitals decreased by 10.2%,while the proportion of personnel expenses increased by 9.2%.The asset-liability ratio of Chinese public hospitals increased year by year from 2010 to 2021,but it fell slightly in 2020 and was above 40% since 2013.The results of structural change analysis show that in our country’s public hospitals,medical income is positively changing with the positive direction,while income of examination and health materials is positively changing,and medical service income is unstable but the overall trend.The results of grey correlation analysis show that the highest correlation degree of outpatient income is examination income,and the highest correlation degree of inpatient income is treatment income.Conclusion Since the new medical reform,the implementation of policies such as zero error rate of drugs has generally promoted the medical expenditure structure of public hospitals to develop in the direction of rationalization,but there is still room for further optimization of the revenue and expenditure structure.It is suggested to improve it through the following measures: first,implement the government’s financial input responsibility and establish the basic financial subsidy model oriented by service performance and public welfare objectives;Second,strengthen debt risk management of public hospitals with the help of medical consortiums,take more measures to defuse reasonable debts of public hospitals and reduce hospital operation and management costs;Third,dynamic adjustment of medical service prices and hierarchical management of medical fee control;Fourth,improve the gold content of medical income by improving the policy of centralized procurement of drugs and consumables and deepening the reform of medical service prices.Fifth,strengthen financial analysis,improve the level of financial management.