| 摘要: |
| 比较分析了国内外政府的公立医院实现公益性的财政补偿方式和补偿机制，对我国现有的财政补偿及其中的核算方式进行了探讨，并提出相关的建议，以期找到一个完善的解决办法。 |
| 关键词: 公立医院 财政补偿 成本核算 |
| DOI： |
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| 基金项目: |
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| Financial Compensation of Foreign Non-profit Hospitals Inspiration to China |
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| Abstract: |
| Foreign and Chinese government financial compensation and compensation mechanism’ s character for public hospitals achieving public welfare are analyzed. Financial compensation and accounting methods in China nowadays are explored. At last, some suggestions are given to get a good solution. |
| Key words: public hospital, financial compensation, cost accounting |
