完善卫生资金管理的探讨

政府作为公立卫生机构所有者代表，有权对卫生机构的预算外资金加强管理。通过对卫生资金运动的分析，发现存在卫生机构的业务收入没有纳入预算内管理、专项管理缺乏制度保障、卫生资金使用情况缺乏信息公开渠道等问题。建议政府应履行所有者职能，加强卫生机构预算外收入的管理，规范专项资金管理以及实行卫生资金使用情况的信息公开制度等。

Discussion on strengthen health capital managment

As the proprietor representative of health public institutions, governments have power to strengthen extra-budgetary funds management. With analysis on health capital movement, it is found that many problems should be solved, such as services income excluded in budget, special budget lack institutional security, the usage of health capital lack information publicity. There are some advices to be suggested for these problems., governments should fulfill the ownership＇s responsibilities to strengthen extra-budgetary funds management, standard special budget management and establish the information publicity institutions for health capital usage.