目的探讨实施药品零差率对妇幼保健机构收支结构的影响。方法以青岛市首批实施药品零差率试点的黄岛区妇幼保健院为研究对象,收集实施药品零差率前后的收入、支出、收支结余及诊疗人次等数据进行分析。结论医院业务收入有所下降,药品收入明显下降,业务收支亏损增大,财政补助幅度加大。建议药品零差率对妇幼保健院的收支情况影响大,建议构建规范的政府投入长效机制,完善补偿机制,加强医院内部综合改革,调整收支结构。 Objective To explore the effect of zero rate of drug application on the income and expenditure structure of MCH institutions. Methods Based on the first maternity and child care hospital in Huangdao district of Qingdao who piloted the drug zero-difference rate experiment, the data of income, expenditure, balance of payments and medical expenses before and after the implementation of drug zero-difference rate were collected and analyzed. Conclusion The hospital business income has declined, the income of medicine has obviously dropped, the business income and loss increased, and the financial subsidy scope increased. It is suggested that zero rate of drugs have a great influence on the income and expenditure of MCH. It is suggested that a long-term mechanism of government input should be constructed, the compensation mechanism should be improved, the comprehensive reform within the hospital should be strengthened, and the revenue and expenditure structure should be adjusted.