医疗卫生机构公共卫生费用核算方法研究

Study on the Public Health Account in Medical Service Organizations

从公共卫生活动出发,界定了公共卫生费用定义、测算口径和指标体系,给出了医疗卫生机构公共卫生费用核算的具体方法,并给出了筹资来源——服务功能分析模版和服务提供机构——服务功能模版。通过此模版可分析医疗卫生机构在提供公共卫生服务活动中卫生资金的筹集、分配和使用状况,为卫生资源的合理配置提供依据。

The paper defines the public health account （PHA）, and confirms the scope of and index system of PHA. We study on the PHA in medical service organizations and provide two matrixes （sources--function; providers--function）. We can analyze the financing activity for public health services in medical service organizations with the aid of the matrixes.