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中文摘要：
借鉴成本核算思路与方法，研制了我国农村公共卫生项目投入标准的测算思路和方法及其所需要的资料来源途径，为进一步科学、合理地测算我国农村公共卫生项目投入标准提供了方法学依据。研究结果显示，农村公共卫生项目投入标准的测算思路包括界定公共卫生项目提供的“农村”范围、界定农村公共卫生服务项目、样本地区服务项目实际成本的测算、样本地区单位服务项目实际成本的测算、样本地区项目任务全部完成所需要标准成本和全国农村公共卫生项目投入标准测算等6步骤，资料来源途径和方法包括文献归纳分析、专家咨询论证、机构调查和常规报表资料的利用等。
英文摘要：
Introducing ideas and methods of cost accounting, to develop a set of ideas and methods of measurement in the financing of public health services in Chinese rural areas, which determine the information sources needed by such measurements. The ideas of measurement in the financing of public health services in Chinese rural areas include 6 parts, namely, defining the ＂ rural＂ areas according to the public health services, defining the public health services in rural areas, measurement of the actual cost of the services in the sample areas, measurement of the actual cost of per unit of services in the sample areas, measurement of ideal cost of completing all projects in sample areas and the measurement of the financing of public health services in rural areas throughout the country. The methods of obtaining information include summarized analysis of literature, expert consultation and argumentation, survey in agents and utilization of conventional materials. Provide the methodology for the scientific and rational measurement of the financing of public health services in Chinese rural areas.
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