【摘要】 我国对公共卫生服务项目实行的是专项补助的政策,但由于制度推广时间较短、基层财务管理体系不够完善、稳定的政府投入机制尚未建立,导致公共卫生经费在筹资、拨付和使用环节存在较多的矛盾,这些矛盾主要是由体制性因素造成。要规范公共卫生专项补助资金的分配和使用,既需要在财务会计制度方面加强管理,更需要深化综合医疗卫生体制改革,确保专项资金发挥最大的社会功效。更多还原

【Abstract】 The government provides special subsidies for public health services.But there are still contradictions in financing,allocation and use which related to the short-term execution,imperfect financial management,and unstable government investment mechanism.These contradictions are mainly caused by institutional factors.In order to regulate the allocation and use of special subsidies,it both needs to strengthen the management in the financial accounting system,and even the comprehensive health system reform.Thus make the most social efficacy of special subsidies.更多还原