国家财税制度改革对政府卫生投入的影响  

Impact of China＇s taxation reform on healthcare financing

作　　者：陈宁姗[1] 

机构地区：[1]华中科技大学同济医学院医药卫生管理学院,武汉430030

出　　处：《中华医院管理杂志》2010年第9期655-658,共4页Chinese Journal of Hospital Administration

摘　　要：系统回顾了改革开放以来我国财税制度的改革历程，分析了财税制度改革对政府卫生筹资的影响，建议建立制度并形成政府投入的科学增长机制、提高对中部及农村地区的转移支付力度、进一步明确各级政府的责任，深化财税制度改革。This article reviewed the milestones of China＇s taxation system reform since late 1970＇s, and analyzed the impact of such a reform on government healthcare financing. The author recommended to systemize and develop a scientific growth mechanism for government investment, enhance the transfer payment to central China and rural areas, and further clarify the responsibilities of governments of all levels for deepening such a reform.

关 键 词：财税制度 改革 卫生筹资 影响 

分 类 号：R197.1[医药卫生—卫生事业管理]