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目的:通过核算与分析县级妇幼保健院公共卫生费用,为政府制定妇幼卫生政策提供科学依据。方法:采用卫生费用核算方法中的功能法进行公共卫生费用核算。结果:界定了县级妇幼保健院公共卫生服务项目内涵和外延,并确定了其分类及内容;进行了县级妇幼保健院公共卫生费用核算及分析。结论:政府在公共卫生服务方面的拨款应该做到用途清晰且足额拨付;政府应该尽快完善补偿机制,彻底根除妇幼保健院“重治轻防”的现象。
Objective: To provide a scientific basis for the government to formulate the maternal and child health policy by accounting and analyzing the public health expenses at county-level MCH centers. Methods: Utilize the functional method in health expense accounting method to make public health expense accounting. Results: The connotation and extension of public health service at county-level MCH were defined and its classification and content were determined. The accounting and analysis of public health costs at county-level MCH were conducted. Conclusion: The government’s appropriation for public health services should be clear and fully funded. The government should improve the compensation mechanism as soon as possible so as to eradicate the phenomenon of “rehabilitating and defending” prevention of MCH.