RESUMEN
Objective:To analyze the revenue and expenditure structure of county public hospitals in Shanxi since new medical reform in order to provide evidence about county public hospital reform.Methods:Related data of revenue and expenditure in county public hospitals of Shanxi from 2010 to 2016 were used and analyzed by descriptive analysis and the indicators of the structural changes.Results:The effect of compensation mechanism reform appeared;drug income ratio descended.Drug income was still the important factor to keep hospitals running normally;fiscal subsidy increased by years,public welfare of county public hospitals was prominent;technical services revenue which realized the value of technical work performed by medical personnel changed little.Conclusion:The cost structure of public county hospitals needed further adjustment.It should establish the comprehensive evaluation system of unreasonable growth of medical expenses,actively implement modern hospital management system,carry out synthetic?configuration of medical resources in county area,establish a dynamic medical service pricing mechanism combining market regulation with government guidance under the government's macro-controlling,and introduce the disease related group to hospital performance evaluation.