近年来,基层部队卫生事业费标准的提高,对保障官兵就医用药、卫生机构建设,以及部队演习、训练的任务完成发挥了重要作用[1]。但随着生活水平的提高、医学科技的发展和部队官兵医疗保健需求的增加,如何进一步提高卫生事业费管理绩效,切实管好、用好 In recent years, the improvement of the standards for health work expenses of grass-roots units has played an important role in ensuring that the officers and men get ready medical supplies, the construction of health institutions, and the tasks of military exercises and training [1]. However, with the improvement of living standard, the development of medical science and technology and the increasing demand for health care of military officers and soldiers of the armed forces, how to further improve the management performance of health care expenses, effectively manage and make good use of it