该文通过对江西省不同类型公立医院的收支结余、财政补助结构和医院运营效率三个方面对比分析发现,公立医院财政投入水平偏低、财政补助方式不合理、财政补助导向存在问题导致区域内医疗发展不平衡以及财政补助高低与医院运营无关这几个结论,同时提出下一步财政改革的方向性建议。 By comparing the revenue and expenditure balance, the financial subsidy structure and the hospital operating efficiency of different types of public hospitals in Jiangxi Province, this paper finds that the public hospitals have a low level of financial input, unreasonable financial subsidies, and the problems caused by the financial subsidies, The imbalanced development of internal medicine and the level of financial subsidy have nothing to do with the hospital operation. At the same time, it proposes the direction suggestion of the next fiscal reform.