公共财政框架下县乡财政卫生支出优先次序下降的原因分析  

An Analysis on the Priority Drop off on Health Financing by Grass Root Government under the Public Finance Framework

作　　者：周海沙[1] 李卫平[2] 

机构地区：[1]北京大学公共卫生学院卫生政策与管理学系,北京100083 [2]卫生部卫生经济研究所,北京100083

出　　处：《中国卫生经济》2006年第9期5-9,共5页Chinese Health Economics

基　　金：卫生部卫生政策法规司与WHO西太区办公室联合资助;为<县乡财政体制下农村卫生发展分析>的研究内容

摘　　要：通过分析财政改革与发展的历程,阐明了财政体制正在向公共化方向迈进;通过分税制背景下县乡财政的资金流程和收支结构分析阐明了在财力不足、转移支付制度不完善、财权与事权不对称和拉动经济发展的责任下,县乡财政压缩对社会事业的支出成为现实条件下的必然选择。在此基础上着重分析了卫生行业的特殊性、卫生部门和财政部门对卫生事业发展认识的不一致和卫生部门不理解财政改革基本逻辑和发展规律等是导致目前卫生支出在社会事业支出次序下降的原因。Based on the historical review of fiscal reform and development, the more public the finance system transferred to, the more funds flowed to the public sector. Limited by lacking of fiscal revenue, imperfect transfer payment system, imbalanced between the fiscal revenue and the responsibilities, the pressure of stimulating economic growth in the circumstance of tax distribution system, the grass root government had no choice but cut down the expenditure for social undertaking. Based on the above background, the characteristic of health industry, disaccord of health service development between health sector and finance sector, ignorant the rule of fiscal reform and development caused the priority drop off on health financing by grass root government.

关 键 词：公共财政框架 县乡财政压力 财政卫生筹资 优先次序 

分 类 号：R-012[医药卫生]