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自2005年以来实施的“社区卫生服务机构收支两条线试点”的实践证明,这一运行机制是完善社区卫生服务体系建设的重要举措,体现了政府承担社区卫生筹资的具体责任。建立社区卫生机构全额预算拨款体制,改变了传统的公共财政投入方式,可促进社区卫生服务机构树立成本核算理念,提高服务质量和效率,最终使人民群众受益。这种补偿方式不是过去计划经济下补偿的简单回归,而是一种提升。备地的实践和认识,印证了这一点。
The practice of “two lines of revenue and expenditure pilot of community health service institutions” implemented since 2005 proves that this operational mechanism is an important measure to improve the construction of community health service system and reflects the specific responsibility of the government to undertake community health fund-raising. The establishment of a full budgetary appropriation system for community health institutions has changed the traditional means of public finance input, promoted the establishment of cost accounting concepts for community health service agencies, improved service quality and efficiency, and ultimately benefited the people. This kind of compensation is not a simple regression of compensation under the planned economy in the past, but an improvement. This is confirmed by the practice and understanding of preparation.