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中文摘要：
目的测算上海市、江苏省和青海省3个样本县农村公共卫生项目的单位成本，为进行样本地区项目100％完成所需标准成本的测算奠定科学基础。方法3县93家县、乡、村三级卫生机构的成本消耗和服务目标群体数量的机构调查，成本测算依据经济学上成本测算的思路和方法。结果不同样本地区农村公共卫生单位项目实际消耗成本水平不一，上海样本县水平最高，人均283．79元，江苏样本县其次，人均200．54元，青海样本县则人均只有75．03元。结论东部样本地区的单位成本均明显高于西部地区，在剔除服务目标群体的影响之后，这一差异可能与当地经济水平、样本地区工作任务的完成程度等存在一定关系，进行样本地区所需标准成本的测算要充分考虑到项目完成程度。
英文摘要：
OBJECTIVE To measure the unit cost and to analyze the costs by their functions and related items carried out in 3 rural areas in Shanghai, Jiangsu and Qinghai Province. METHOD To measure and analyze the costs of public health services in sample rural areas by carrying out the survey of costs in 93 county, townships, and village health institutions and grounding on the ideas and methods of cost measurement in economias. RESULTS The unit cost of public health services in different areas is not same. The unit cost of pubic health services in shanghai sample rural areas ranks highest, reaching 283.79yuan per person, followed by Jiangsu province of 200.54 yuan per person and Qinghai Province of 75.03 yuan per person. DISCUSSION The unit cost in eastern sample areas is significantly higher than that in the western, which may relate to target groups, the level of local economy and the accomplishment degree of public health services. So those factors should be taking into account, when accounting the cost and financing of public health services in sample areas.
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