文章界定了城乡医院的财务绩效差异,并对差异所导致的收支能力和成本费用控制的偏重点进行验证。针对收入、成本、结余和生产率四个维度的十项量化指标进行深入解析。结果显示,乡镇医院具有较低成本、较好效率及生产率水平优于城市医院的特点,收益率取决于成本费用控制。 The paper defines the difference of financial performance between urban and rural hospitals, and verifies the preference of income and expenditure control and cost control caused by the difference. In-depth analysis of ten quantitative indicators of income, cost, balance and productivity four dimensions. The results show that township hospitals have lower costs, better efficiency and productivity than urban hospitals, the yield depends on the cost control.