CAJ | 학술논문

实施国家基本公共卫生服务项目主要是为了使基本的公共卫生服务呈现出逐步均等化趋势。近年来，医疗改革的层层推进使得各级财政进一步加大了对地方公共卫生事业的资金投入力度，并逐步扩大了部分服务项目覆盖面。然而，基层医疗卫生机构在基本公共卫生专项资金管理的预算、拨付、使用、会计核算等方面存在着缺陷。本文对基本公共卫生专项资金的内涵、使用及核算要求进行解读，分析了管理中存在的问题，并探讨解决办法。
실시국가기본공공위생복무항목주요시위료사기본적공공위생복무정현출축보균등화추세。근년래，의료개혁적층층추진사득각급재정진일보가대료대지방공공위생사업적자금투입력도，병축보확대료부분복무항목복개면。연이，기층의료위생궤구재기본공공위생전항자금관리적예산、발부、사용、회계핵산등방면존재착결함。본문대기본공공위생전항자금적내함、사용급핵산요구진행해독，분석료관리중존재적문제，병탐토해결판법。
Implementation of the national basic public health services primarily to make basic public health services, the trend shows a gradual equalization. In recent years, the level to promote health care reform so that governments at all levels to further increase the local public health sector capital investment, and gradually expand the coverage of some services. However, the primary health care institutions in the basic public health management of special funds budget, allocation, use, accounting and other aspectsflawed. This special funds for basic public health connotation, use and account requirements for interpretation, analyze the management problems and explore solutions.