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在论述了市场经济条件下的公共财政基本职责,公共财政分配和支出制度改革的基础上,根据农村卫生服务的公共特性,提出了纯公共、准公共和个人医疗服务的分类概念,并按此分类进行了农村基本公共卫生服务筛选及其成本核算研究。在以上研究的基础上提出了现阶段我国农村基本公共卫生服务包,各级政府责任及财政供给方式和相应的配套改革等政策建议。
Based on the discussion of the basic duties of public finance under the market economy, the reform of public finance allocation and expenditure system, the classification concept of pure public, quasi-public and personal medical services is proposed according to the public characteristics of rural health services. According to this Classification of rural basic public health service screening and cost accounting research. On the basis of the above research, this paper puts forward some policy recommendations such as the basic public health service package in rural areas, the responsibility of all levels of government, the mode of financial supply and the corresponding supporting reforms.