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我国基本公共卫生服务均等化目标通过实施公共卫生基本项目和公共卫生重大项目来实现。中央财政依据不同的理论基础对这两类公共卫生服务经费进行转移支付,其资金的分配与管理已经成为公共卫生服务有效供给的重要影响因素。本文选择典型地区的卫生机构作为样本,分别对两类公共卫生服务专项资金的分配使用进行实地调查,并运用财政经济学作为理论工具,分析调查中发现的地方财政对公共卫生的职责问题、公共卫生服务的成本效益问题、公共卫生经费的微观管理等问题,为改善公共卫生转移支付政策及财务管理提供参考建议。
The goal of equalization of basic public health services in China is achieved through the implementation of basic public health projects and major public health projects. The central government transfers funds for these two types of public health services based on different theoretical foundations. The allocation and management of funds has become an important factor in the effective supply of public health services. This article selects health institutions in typical regions as samples, conducts field surveys on the allocation and use of the two special funds for public health services, and uses fiscal economics as a theoretical tool to analyze the responsibilities of public finances and public finances discovered during the survey. Problems such as cost-benefit of health services and micro-management of public health funds provide reference suggestions for improving public health transfer payment policies and financial management.