文章分析了公立医院财政补偿现状和主要问题,包括分税制下公立医院财政补助水平偏低,缺乏绩效考评,无力管控公立医院过快扩张和高成本经济运行。建议结合财税体制改革,落实各级政府投入责任,建立预算安排与绩效评价结果挂钩的公立医院补偿机制。 The paper analyzes the status quo and main problems of financial compensation in public hospitals, including the low level of financial subsidies in public hospitals under the tax-sharing system, the lack of performance appraisal, the inability to control the excessive expansion of public hospitals and the high cost of economic operation. Proposed to combine the fiscal and taxation system reform, the implementation of the responsibility of governments at all levels, the establishment of budget and performance evaluation results linked to the public hospital compensation mechanism.