中文摘要：

借鉴企业非效率投资内涵界定思路．基于公立医院新医改后的财务目标定位，采用经济学成本效益分析法对公立医院非效率投资内涵进行了界定，从而确定公立医院非效率度量方法：基于资源依赖理论，构建了公立医院非效率投资的度量理论模型，并确定了模型主要变量的选取。

英文摘要：

Through learning the connotation of enterprise inefficient investment ideas, and based on the financial target of public hospitals after the new medical reform, the connotation of inefficient investment in public hospitals is defined through using of economic cost-benefit analysis, and the metric method of the inefficient investment in public hospitals is determined. Based on resource dependence theory, the theoretical model of the measure inefficient investment in public hospitals is constructed, and the main variables of the model selected are identified.