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玉溪市妇幼保健公共卫生服务项目财政补偿范围及成本测算调研报告
引用本文:方为群,林全明,施家有,陶万林,杨蕾,沈跃萍,肖洪,葛智敏,刘瑾,李明军.玉溪市妇幼保健公共卫生服务项目财政补偿范围及成本测算调研报告[J].中国妇幼保健,2002,17(3):141-143.
作者姓名:方为群  林全明  施家有  陶万林  杨蕾  沈跃萍  肖洪  葛智敏  刘瑾  李明军
作者单位:云南省玉溪市妇幼保健院,603100
摘    要:为贯彻《关于卫生改革与发展》和《关于城镇医药卫生体制改革的指导意见》,依据将实施的妇幼保健机构财政补助政策 ,开展了妇幼保健公共卫生服务项目财政补偿范围及测算标准调研工作。以 2 0 0 0年院内财务收支为基础 ,测算财政投入与实际支出的差额 ,测算公共卫生服务项目所需成本及总金额 ,提出纯公共卫生服务由政府负责全额投入 ;准公共卫生服务原则上由政府投入承担成本经费 ,提供设施建设及维护和人力成本的全部费用 ,对其中发生的公务费、业务费、材料消耗和电力交通等成本费用由财政补助 ,其余根据当地经济状况和群众承受能力收费补偿 ,由受益者个人承担。基本医疗保障服务应在国家核定的人员编制和国家规定的标准核定人员经费后 ,根据当地实际和财政收支情况确定政府补助补偿范围、强度和比重 ,在政府财政指导下实施统一收费项目与价格办法。

关 键 词:公共卫生项目  财政补偿范围  成本测算
修稿时间:2001年12月30

Financial compensating range of Yuxi City Maternity and Child Health Care Public Health Service Item and its cost accounting and investigation
Abstract:In order to carry out 《About the Reform and Development of Health》 and 《About the Guidance Opinion of Town Medicine and Drug Health System Reform》, according to the policy of maternity and child health care organ financial subsidy to be carried out, the MCH public health service items financial compensating range and its cost accounting and investigation work was did. On the basis of this hospital financial income and expenses in 2000, the balance between financial put and actual expenses, the cost and total money needed by public health service items were measured and calculated. The government should plunged in the whole pure public health service, in principle plunged in the grant public health service, hold the cost, provided the whole expenses of establishment building and maintaining and manpower. The cost expenses, such as official business expenses, professional work expenses, the material consuming expenses and electric power and traffic expenses, should be compensated by the finance. The others expenses be hold by individual beneficiary, should be compensated by charging, according to the local economic status and the people's bearing ability. After checking and ratifying the personnel organization and the state standard personnel outlay by the state, the compensating range and intensity and proportion of the basic medical treatment guarantee service should be made sure according to the local actual and financial income and expenses. Under the guidance of the government finance, the charge items and price methods should be united.
Keywords:Public health item  Financial compensating range  Cost accounting
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