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目的:分析各级妇幼保健委托经费使用现状及策略探讨。方法:对40家不同级别的妇幼保健机构委托工作经费使用过程中存在的问题进行总结分析,并提出对策。结果:40家妇幼保健机构的委托工作经费使用情况督导工作中共发现18项主要问题,按照出现频次的多少排序发现,主要问题前3位分别是项目经费相互挪用22家(55.00%)、未按照工作进度付费18家(45.00%)及权责不清晰、截流项目资金、随意发放劳务费均为14家(37.50%)。在委托工作经费的使用中存在的问题所占比例中,市级妇幼保健机构仅在项目预算未与财务部门进行沟通(25.00%)、报账手续不齐全(25.00%)及缺乏原始单据(25.00%)这3项中超过县区级妇幼保健机构,其他委托工作经费的使用中存在的问题均是县区级机构高于市级机构但差异均无统计学意义(P>0.05),这主要与市级妇幼保健机构的数量较少有关。结论:应针对各级地方妇幼保健机构在委托经费使用中存在的问题制定不同的对策措施以达到合理使用经费的目的,尤其要加强县区级妇幼保健机构委托经费使用的督查工作。
Objective: To analyze the status quo and strategy of using funds for maternal and child health care at all levels. Methods: To summarize and analyze the problems existing in the utilization of work funds entrusted by 40 different levels of MCH institutions and to put forward countermeasures. Results: Supervisory work of 40 maternal and child health agencies commissioned supervision of the work. The CPC found 18 major problems. According to the frequency of occurrence, it was found that the top three of the major problems were the misappropriation of 22 funds (55.00%) from each other, Work progress pay 18 (45.00%) and rights and obligations are not clear, cut off the project funds, free service charges were 14 (37.50%). Among the proportions of the problems in the use of entrusted work funds, the municipal MCH agencies only failed to communicate with the finance department (25.00%), incomplete reimbursement procedures (25.00%) and lack of original documents (25.00% ) The three above the county level MCH institutions, the use of other commissioned funds in the use of the problems are higher than the county level institutions at the municipal level institutions but the difference was not statistically significant (P> 0.05), mainly with The number of municipal MCH institutions is relatively small. Conclusions: Different countermeasures should be formulated according to the problems existing in the MCH institutions at all levels in the use of entrusted funds so as to achieve the goal of reasonable use of funds. In particular, supervision over the use of funds entrusted by MCH institutions at the county level should be strengthened.