| 摘要: |
| 目前，公立医院提供公共卫生服务的财务管理存在界定不清、多头管理、行政级别与属地化管理矛盾、缺少统一的收支核算体系、缺少统一的信息管理系统、补偿不足及不到位等问题。通过研究，提出两种适合公立医院提供公共卫生服务补偿资金的核算参考方案。 |
| 关键词: 公立医院 公共卫生服务 财务管理 |
| DOI： |
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| 基金项目: |
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| Present Situation and Suggestions of Public Hospitals Providing Financial Management of Public Health Service |
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| Abstract: |
| Public hospitals providing public health services have financial management problems absence of clear definition of management，multiple managements， conflicting administrative level with localized management，lack of uniform revenue and spending accounting system and a unified information management system，inadequate compensation，and so forth. The paper proposes two references of accounting schemes for public hospitals that provide public health services compensation funds. |
| Key words: public hospital,public health service,financial management |
