辽宁省公共卫生机构从1998年开始实行“收支两条线”管理,从根源上切断了卫生服务收入与服务提供行为之间的直接联系,在预防腐败和遏制“创收”的同时,也为减轻财政负担发挥了积极作用。但存在的问题是,挫伤了职工的工作热情,导致公共卫生机构预算外收入大幅下降。为此,需要进一步创新机制,完善“收支两条线”的管理办法,特别是要解决激励机制问题。 The public health organization in Liaoning Province began to implement the “two lines of income and expenditures” management in 1998. It cuts off the direct link between income from health services and service provision behaviors, and prevents corruption and curbs “income generation”. At the same time, it also played a positive role in reducing the financial burden. However, the problem is that it has dampened the work enthusiasm of employees and led to a significant drop in extra-budgetary income of public health institutions. To this end, it is necessary to further innovate the mechanism and improve the management methods of the “two lines of revenue and expenditure”, in particular to solve the problem of incentive mechanisms.