| 摘要: |
| 公立医院补偿机制改革与医院监管机制、药品监管机制、医疗保障体制改革密切相关。回顾了改革开放以来我国公立医院财政补偿政策变迁的3个阶段，并从公立医院职能的角度，分析了公立医院成本核算在界定医院财政补偿与市场补偿领域的重要意义。 |
| 关键词: 公立医院 卫生财政补偿 成本核算 |
| DOI： |
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| 基金项目: |
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| Health Fiscal Subsidiary Policy Change for Public Hospital and Strategy Meaning to Hospital Cost Accounting in China |
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| Abstract: |
| Health fiscal subsidiary mechanism for the reform of public hospitals is closely related to the hospital regulatory system, drug regulatory system and health care reform.Three stages of changes to public hospitals health fiscal subsidiary policies in China since 1979 have been analyzed, and from the perspective of the functions of public hospitals，the importance of public hospitals cost accounting has been analyzed in the areas of health fiscal subsidiary and the market compensation division. |
| Key words: public hospital, health fiscal subsidiary, cost accounting |
