国务院转发的《关于城镇医药卫生体制改革指导意见》是继《中共中央、国务院关于卫生改革与发展的决定》和《国务院关于建立城镇职工基本医疗保险制度的决定》之后,又一次推进卫生事业改革与发展的重要文件,《指导意见》指明了当前卫生改革的基本原则、主攻方向和主要内容,针对当前的一些现实问题提出了改革的具体政策和措施,《指导意见》中一些具体政策是对国务院颁发的前两个文件的深化和细化,意义和作用 The “Guidance Opinion on the Reform of the Urban Medical and Health System” transmitted by the State Council is another step forward in the reform of the health sector following the “Decision of the Central Committee of the Chinese Communist Party and the State Council on Health Reform and Development” and “Decision of the State Council on Establishing the Basic Medical Insurance System for Urban Employees”. With the development of important documents, the “Guiding Opinions” indicate the basic principles, main directions, and main contents of the current health reform, and propose specific policies and measures for the reform of current realities. Some specific policies in the “Guiding Opinions” are Deepening and elaborating the first two documents issued by the State Council, its significance and role