卫生事业是政府实行一定福利政策的社会公益事业 ,政府对发展卫生事业保障人民健康负有重要责任。为了明确政府对卫生事业发展提供资金补助的范围及内容 ,规范补助方式 ,根据国务院办公厅转发国务院体改办等八部门《关于城镇医药卫生体制改革的指导意见》(国办发〔2 0 0 0〕16 Health undertakings are social public welfare undertakings where the government implements certain welfare policies. The government has an important responsibility for protecting people’s health by developing health services. In order to clarify the scope and content of government subsidies for the development of health services and standardize the subsidy method, according to the General Office of the State Council, the Ministry of Health of the State Council forwards the “Guidance on the reform of the urban medical and health system” in eight sectors, including the State Council Office of Economic Affairs and Development (20). 0〕16