基于卫生总费用核算的北京市区县级政府卫生投入分析框架的构建  

Constructing the Health Input Analysis Frame for the District and Country Level Government Based on the Health Expenditure Accounting

作　　者：满晓玮[1] 蒋艳[1] 赵丽颖[1] 周宇琼[1] 房耘耘[1] 

机构地区：[1]北京中医药大学管理学院,北京100029

出　　处：《中国卫生经济》2014年第4期37-38,共2页Chinese Health Economics

基　　金：北京中医药大学卫生服务与卫生经济研究创新团队(2011-CXTD-17)

摘　　要：次国家级卫生总费用核算已形成完整的框架,但并不完全适用于区县一级的核算。区县级卫生总费用核算重点在政府卫生投入,可以从来源法和机构法两个角度进行核算,分析指标采用财政对卫生事业的投入总量、财政对卫生事业的投入占地方公共财政预算支出的比重、人均卫生事业财政投入、财政卫生机构投入的区县流向等。The whole framing of Sub-national health expenditure accounting has been established, which could not be completely applied to the district and country level accounting. District and country health expenditure accounting focus on the government financial input, which could be accounted by resource and provider. The evaluation indicators such as total government financial expenditure on health, the proportion of heahh expenditure in the government finance budget, government financial expenditure on health per capita, the flow of the government financial expenditure to districts and counties could be used.

关 键 词：卫生总费用核算 区县级财政卫生投入 北京 

分 类 号：R197.1[医药卫生—卫生事业管理]