典型地区社区卫生服务机构收支两条线管理模式的比较分析  

Comparative Analysis of the Models of Separation of Revenue and Expenditure Budgets(SREB) Implemented in Community Health Service(CHS) Institutions in Typical Areas

作　　者：尤川梅[1] 

机构地区：[1]中国医学科学院卫生政策与管理研究中心社区卫生与妇幼保健研究室,北京100020

出　　处：《中国初级卫生保健》2009年第8期27-30,共4页Chinese Primary Health Care

基　　金：社区卫生服务机构收支两条线管理实施障碍与对策研究项目(08R0107)

摘　　要：通过分析典型地区社区卫生服务机构收支两条线管理模式,其共同特点是实行全额预算管理,以区财政为主实行多级财政筹资,收支两条线管理实施过程中收入和支出的内容基本相同;不同点包括收支两条线管理的方式、社区卫生服务机构总收入中财政投入标准和支出管理等三个方面的差异。通过分析不同收支两条线管理模式的优缺点,提出社区卫生服务机构实施收支两条线管理并没有绝对的最优和最差做法,各地在实践中,既要分析不同模式的优缺点,也要结合本地实际,总结已有的经验和教训,以便顺利开展社区卫生服务机构收支两条线管理试点。Through analyzing the model of SREB implemented in CHS institutions in typical areas, common characteristics are found, including： exercising overall budgetary management, district financial departments shoulder the major responsibilities for financing for CHS institutions, ranges of revenues and expenditures are similar. Besides, distinct features of different models are manifest of the method of SREB, standards of governmental investment and management of expenditures. After analyzing the advantages and disadvantages of different models of SREB, this paper proposes that, there is neither best nor worst model, so that all the regions should analyze these advantages or disadvantages, take local conditions into considerations and sum up experiences and lessons, in order to pilot SREB successfully.

关 键 词：社区卫生服务机构 收支两条线管理模式 比较分析 

分 类 号：R193[医药卫生—卫生事业管理]