CAJ | 학술논문

次国家级卫生总费用核算已形成完整的框架，但并不完全适用于区县一级的核算。区县级卫生总费用核算重点在政府卫生投入，可以从来源法和机构法两个角度进行核算，分析指标采用财政对卫生事业的投入总量、财政对卫生事业的投入占地方公共财政预算支出的比重、人均卫生事业财政投入、财政卫生机构投入的区县流向等。
차국가급위생총비용핵산이형성완정적광가，단병불완전괄용우구현일급적핵산。구현급위생총비용핵산중점재정부위생투입，가이종래원법화궤구법량개각도진행핵산，분석지표채용재정대위생사업적투입총량、재정대위생사업적투입점지방공공재정예산지출적비중、인균위생사업재정투입、재정위생궤구투입적구현류향등。
The whole framing of Sub-national health expenditure accounting has been established, which could not be completely applied to the district and country level accounting. District and country health expenditure accounting focus on the government financial input, which could be accounted by resource and provider. The evaluation indicators such as total government financial expenditure on health, the proportion of health expenditure in the government finance budget, government financial expenditure on health per capita, the flow of the government financial expenditure to districts and counties could be used.