安徽省艾滋病防治示范区典型项目成本分析

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[目的]以安徽省第二类艾滋病防治示范区典型县的经费使用、分布为着重点,评估项目的进展及成效。[方法]项目实施4年以来各项活动及经费支出的原始凭证,艾滋病防治工作的各种会计报表及自查总结等资料为依据,对成本进行归集和测算。[结果]从防治体系建设、公共宣传、预防性干预和抗病毒治疗、项目计划及管理以及多部门工作开展等几个方面对项目实施进行成本归集。项目实施的4年期间,防治体系建设在总成本中的构成比逐年减小,项目计划及管理和多部门合作的构成比逐年增加。针对HIV感染者及高危人群的直接成本逐年增加,从2004年的4780.5元,2005年6594.0元,2006年16972.5元到2007年20773.0元,而针对大众的间接成本在2005年达到最高(174030.6元)。[结论]根据项目实施的进程将其拟合为准备期、进行期和维持期3个阶段,对每个阶段的特点进行总结,并提出相应的建议以完善项目管理。准备期经费使用集中在基线调查、召开启动性会议及培训防治人员;项目进行期主要开展各种形式的宣传活动和VCT实验室的建立,由于处于探索阶段,对于艾滋病相关人群的支持形式可以多样化;在维持期间,各种活动依据前两个阶段的经验调整性进行,因向外发包的款项数目较大,示范区项目办应加强后续的延伸督导工作。 [Objective] To evaluate the project’s progress and achievements by focusing on the use and distribution of funds in the typical counties of the second type of AIDS prevention and control in Anhui Province. [Method] Based on the original vouchers of various activities and expenditures since the implementation of the project in four years, various accounting statements of AIDS prevention and control and self-examination and summarization, the costs were collected and measured. [Results] The costs of the project implementation were collected from the aspects of prevention and control system construction, publicity, preventive and anti-virus treatment, project planning and management, and multi-sectoral work. During the 4-year implementation of the project, the ratio of the construction of prevention and control system to the total cost has been decreasing year by year. The composition ratio of project planning and management and multisectoral cooperation has been increasing year by year. The direct costs for HIV-infected people and high-risk groups increased year by year from 4780.5 yuan in 2004 to 6594.0 yuan in 2005, from 16972.5 yuan in 2006 to 20773.0 yuan in 2007, while indirect costs to the general public reached the highest in 2005 (174030.6 yuan) . [Conclusion] According to the process of project implementation, it is fit into three stages: preparation period, progress period and maintenance period. The characteristics of each stage are summarized, and the corresponding suggestions are put forward to improve the project management. The preparation for the use of funds focused on the baseline survey, convened a start-up meeting and training of prevention and treatment personnel; the project carried out during the main promotional activities and the establishment of various forms of VCT laboratories, as in the exploration stage, AIDS-related crowd support forms can be diverse During the maintenance period, all kinds of activities are adjusted according to the experience of the first two phases. Due to the large number of outsourcing funds, the PMO of the demonstration area should strengthen the follow-up and extension supervision work.
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