Linna M, Häkkinen U, Linnakko E
National Research and Development Centre for Welfare and Health, Helsinki, Finland.
Health Econ. 1998 Jun;7(4):291-305. doi: 10.1002/(sici)1099-1050(199806)7:4<291::aid-hec343>3.0.co;2-4.
In this study we used stochastic frontier cost functions to estimate the teaching and research costs of Finnish hospitals. Average and marginal cost estimates were used to evaluate the current reimbursement system as well as to calculate the total expenditure on teaching and research in hospitals. The efficiency adjustment had significant impact on the marginal and average cost estimates of the teaching and research output. The main policy implication of this study is that university teaching hospitals are able to produce both teaching and research output at significantly lower marginal and average incremental costs than other hospitals. According to our results 55% of the total state reimbursement budget for teaching and research (FIM 665 million) should be allocated to teaching and 45% to research.
在本研究中，我们使用随机前沿成本函数来估算芬兰医院的教学和研究成本。平均成本和边际成本估算用于评估当前的报销系统，并计算医院教学和研究的总支出。效率调整对教学和研究产出的边际成本和平均成本估算有显著影响。本研究的主要政策含义是，大学教学医院能够以比其他医院显著更低的边际成本和平均增量成本产出教学和研究成果。根据我们的结果，国家教学和研究报销预算总额（6.65亿芬兰马克）的55%应分配给教学，45%分配给研究。
