中文摘要：

如何构建基于公益性的财政补偿及其核算体系是公立医院改革亟待解决的问题。笔者从基本概念入手,通过文献分析与研究,对我国公立医院财政补偿的现状、存在的问题、财政补偿机制进行了综述,评论了现有文献的研究情况,并提出了明确政府责任,加大对公立医院投入;改变财政补偿方式,完善补偿结构;健全医院成本核算,明确补偿标准;控制医院规模,加强资金使用监管等建议,为进一步研究提供参考。

英文摘要：

How to build fiscal compensation and its accounting system based on public welfare is a problem facing public hospital reform, which is badly resolved. Starting from basic concepts, analyzing and studying literatures, the writers review the present situation of fiscal compensation in our public hospitals, the existing problems and the mechanism of fis- cal compensation, make a comment on the study of existing literatures and put forward suggestions such as defining govern- mental responsibilities, increasing investment in public hospitals, changing the governmental compensation mode, improving compensation structure, perfecting hospital cost accounting, determining the compensation standard, controlling hospital scale, strenathenin~ suoervision on fund utilization and so on. as a reference for further study.