我国公立医院财政补偿机制研究综述

如何构建基于公益性的财政补偿及其核算体系是公立医院改革亟待解决的问题。本文从基本概念入手，通过文献分析与研究，对我国公立医院财政补偿的现状及存在的问题、财政补偿机制进行了综述，评论了现有文献的研究情况并提出了完善财政补偿的建议，为进一步研究提供参考。

Research Summary of Fiscal Compensation Mechanism in Our Public Hospitals

How to build fiscal compensation and its accounting system based on public welfare is a problem facing public hospital reform, which is badly resolved. Starting from basic concepts, analyzing and studying literatures, the writers review the present situation of fiscal compensation in our public hospitals, the existing problems and the mechanism of fis- cal compensation, make a comment on the study of existing literatures and put forward suggestions such as defining govern- mental responsibilities, increasing investment in public hospitals, changing the governmental compensation mode, improving compensation structure, perfecting hospital cost accounting, determining the compensation standard, controlling hospital scale, strenathenin~ suoervision on fund utilization and so on. as a reference for further study.