目的界定农村公共卫生服务项目,测算农村公共卫生服务项目的实际成本和投入标准,为确定农村公共卫生经费保障水平提供参考。方法采用文献归纳分析、专家咨询论证、机构调查、成本核算等方法进行项目界定、项目成本核算和投入标准的测算。结果(1)形成了我国农村公共卫生服务的8类职能、23项类别和59个项目,据此作为农村公共卫生服务项目投入测算的标准;(2)探索并研制了农村公共卫生服务项目投入标准测算的一整套思路与方法,包括“农村”范围的界定、农村公共卫生服务项目的界定、样本地区项目实际成本测算、样本地区单位项目实际成本测算、标准成本测算以及全国项目投入标准测算6步骤;(3)现有国力水平下,如果县、乡、村三级机构的基本医疗服务项目不纳入国家财政补助范围.要求百分之百落实现有项目任务,则需投入696.48亿元,人均50.53元;如果仅将乡、村两级的基本医疗纳入财政补偿范围,则需投入人均84.30元,全国732.84亿元;如果县、乡、村三级的基本医疗成本均列入国家财政补助范围,则需投入人均132.84元,全国1154.87亿元.
OBJECTIVE The paper accounted the actual cost and financing of public health services in Chinese rural areas on the basis of defining public health services in order to play a directing role in financing. METHOD Defining the public health services by literature analysis and expert consultation, obtaining data by sampling survey, and accounting the financing by the method of cost accounting. RESULT (1) Defining 8 functions, 23 categories and 59 items of public health services in Chinese rural areas; (2) Exploring a set of ideas and methods for accounting the financing of public health services in Chinese rural areas, including the six steps; (3) At present, if we do not consider the cost of basic medical services, we need input 69.648 billion Yuan and 50.53 Yuan per person ; if we consider the cost of basic medical, we need input 115.487 billion Yuan and132.84yuan per person; if we just consider the cost of basic medical services of township and village institutions, we need input 73.284 billion Yuan and 84.30 Yuan per person.