公共财政是市场经济财政建设的目标,其基本职能是为不同收入群体“一视同仁”的提供公共物品。但在我国的医疗卫生领域,政府公共支出的受益群体由于不合理的政府资金分配方式和补偿机制以及不健全的医保制度等,存在严重的结构失衡,针对这种情况,需要政府强化公共财政意识,通过一系列政策措施予以改善。 Public finance is the goal of the financial construction of market economy. Its basic function is to provide public goods for different income groups “without distinction ”. However, in the field of medical and health care in our country, the beneficiary groups of government public expenditure have serious structural imbalance due to unreasonable distribution of government funds, compensation mechanism and unsound Medicare system. In view of this situation, the government needs to strengthen public finance awareness , Through a series of policy measures to be improved.