国家卫生计生委部本级部门预算、决算差异性的卫生财政学分析  

Health Financial Analysis on the Department Budget and the Differences of Final Accounts in the National Health and Family Planning Commission

作　　者：刘晓东 刘继同[1] LIU Xiao-dong;LIU Ji-tong(School of Public Health, Peking University, Beijing, 100191, China)

机构地区：[1]北京大学公共卫生学院,北京100191

出　　处：《中国卫生经济》2018年第6期21-22,共2页Chinese Health Economics

基　　金：国家社会科学基金重点项目(15ASH008)

摘　　要：目的:对国家卫生计生委部本级部门预决算差异现状进行分析。方法:选取2010—2016年国家卫生计生委部本级部门收支预算表和收支决算表数据等进行整理分析,并用偏离度衡量部门预决算差异程度。结果:卫生计生委部本级部门超额预算收入、超额预算支出的规模偏大,所占比例较高;2013年以来部门超额预算支出偏离度下降明显,但部门超额预算收入偏离度仍旧偏高;业务收入所占比例较高且增长较快;卫生总费用增幅超过GDP和居民收入增幅。结论:建议强化卫生财政理念,深化支付方式改革,改进部门预算编制管理体制,加快建立现代卫生财政制度,控制卫生费用不合理增长。Objective： To analyze the differences between department budget and final accounts of health finance in the National Health and Family Planning Commission（NHFPC）. Methods： It used the degree of deviation to evaluate the differences between department budget and final accounts with the data of NHFPC department revenue and expenditure from 2010 to 2016. Results： The department over-budget revenue and expenditure was large in scale, with high percentage in budget. The degree of deviation of over-budget expenditure had declined obviously since 2013, but over-budget revenue was still high. Inc, ome from undertakings accounted for a high proportion and grew fast. The growth rate of health cost was higher than that of GDP and resident income. Conclusion： It recommend- ed to enhance the theory of heahh finance, deepen payment method reform, improve the department budget management mechanism, speed up to establish modem scientific health financial system and reduce health costs and residents＇ medical burdens.

关 键 词：卫生财政 部门收支 预决算 偏离度 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F120[经济管理—世界经济]