县级疾病控制机构公共卫生费用核算与分析

摘要

目的：通过核算与分析县级疾病控制机构公共卫生费用，为政府制定和完善公共卫生政策提供科学依据。方法：采用卫生费用核算方法中的功能法进行公共卫生费用核算。结果：界定了县级疾病控制机构公共卫生服务项目内涵和外延，并确定了其分类及内容；进行了县级疾病控制机构公共卫生费用核算及分析。结论：完善财政补偿机制，增加财政投入；合理调整财政投入结构，确保基本公共卫生服务的提供质量；加强政府监管，调整县级疾病控制机构的工作重点。%Objective: Through accounting and analyzing public health expenditures of county-level centers for disease control (CDC), to provide government scientific references for making and implementing public health policies. Methods: The functional approach of health care accounting methods is used to account the public health expenditures. Results: The connotation and scale of public health care activities of county-level CDC are defined, and the items and contents of public health services are presented; the public health expenditures of county-level CDC were calculated and analyzed. Conclusion: The compensation mechanism should be perfected, and the financial investment in public health needs to be raised;the structure of financial input ought to be rationally adjusted so as to guarantee the basic public health services quality, and government supervision needs to be strengthened to adjust the key projects of county-level CDC.