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国家的卫生预算经费,是对广大人民群众防病治病的“健康投资”,是发展卫生事业的主要资金来源之一,如何管好用好,发挥其应有的效益,这是卫生行政部门必须研究和探讨的一个课题。当前,对卫生事业性质众说纷纭。多数认为是福利性和生产性,但主要是福利、事业性。所以国家把卫生部门列为预算事业单位,按国民经济发展计划给予一定比例的预算经费,同时卫生部门按照国家规定取得一定的收入。这是符合目前我国国情的。现行的卫生经费使用分全额预算单位和差额预算单位。对医疗单位采取按人头包工资或部分工资补助。这种方法,存在两个弊端:(1)助长了卫生部门依赖国家的思想。由于没有认真的核算和管
The national budget for health care is a “health investment” for the prevention and treatment of diseases by the broad masses of the people. It is one of the major sources of funds for the development of health undertakings. How to manage and make good use of it and give full play to its due benefits is the key point for the health administrative departments A subject that must be studied and explored. At present, there are different opinions on the nature of health care. Most consider welfare and productive, but mainly welfare and professional. Therefore, the state has listed the health sector as a budget institution and given a certain percentage of its budget according to the plan for national economic development. At the same time, the health sector has obtained certain revenue in accordance with the state regulations. This is in line with the current situation in our country. The current health expenditure is divided into the full budget unit and the difference budget unit. Medical units to pay by hand or part of the wage subsidies. There are two drawbacks to this approach: (1) Fostering the idea that the health sector depends on the state. Because there is no serious accounting and management