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当量法在社区卫生机构成本测算和绩效评价中的应用研究 postprint

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Abstract: Objective To explore the application of equivalence method in cost management and performance evaluation of community health institutions. Methods Using the real data as a prototype, combined with the equivalent method and the DEA method, the equivalent results were compared and analyzed in cost estimation, cost estimation of new projects, and efficiency evaluation of personnel and institutions. Results In 2020, the average cost per equivalent of 14 stores was 69.80 yuan, and a total of 134,800 equivalents of epidemic-related services were provided, with a cost consumption of 1,037,800 yuan. Among the 14 institutions, there is a large difference in the equivalent per capita burden. There are 2 institutions with effective comprehensive efficiency, 9 institutions with effective pure technical efficiency, and 2 institutions with effective scale efficiency. Conclusion The equivalent method provides the basis for the standardization of workload assessment of community health service institutions, can quickly calculate the service cost consumption, and provide a starting point for government classification compensation and precise management, which is conducive to the distinctive and high-level development of community health service institutions. The pure technical efficiency of the sample institutions is relatively high, and the various resources invested are effectively used, but the scale technical efficiency is relatively low, and the scale is increasing, and the input should be appropriately increased to improve the input-output efficiency.

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[V1] 2022-07-09 10:24:16 ChinaXiv:202207.00084V1 Download
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