基于财税体制视角的公立医院补偿机制探讨

文章分析了公立医院财政补偿现状和主要问题,包括分税制下公立医院财政补助水平偏低,缺乏绩效考评,无力管控公立医院过快扩张和高成本经济运行。建议结合财税体制改革,落实各级政府投入责任,建立预算安排与绩效评价结果挂钩的公立医院补偿机制。

Research on the Compensation Mechanism for Public Hospitals Based on the perspective of Fiscal and Taxation System

This article analyzes the current situation of financial compensation in public hospitals and its main problems, including the low level of financial aid in public hospitals under the tax distribution system, lack of performance evaluation, unable to control the rapid expansion, economic operation with high cost of public hospitals. The following recommendations are put forward including fulfilling the investment responsibilities for all levels government combined with fiscal and taxation system reform, and establishing the compensation mechanism by linking budget arrangement with performance evaluation results of public hospitals.