CAJ | 학술논문

利用财政剩余均等法的思维方式对2008－2010年江西省5县市卫生服务均等化状况进行比较，发现各地财政剩余均等化程度不同，随着人均财政收入的增加，均等化程度呈下降趋势；地区对卫生投入的重视程度存在差异；各地对卫生服务的投入与经济的增长相比，不升反降，卫生投入决策具有一定的随意性。建议上级政府在转移支付，在支持弱势地区的同时，要促进高税收地区、高收入地区增大卫生领域的投入，从财政支持上保证卫生服务的均等化。
이용재정잉여균등법적사유방식대2008－2010년강서성5현시위생복무균등화상황진행비교，발현각지재정잉여균등화정도불동，수착인균재정수입적증가，균등화정도정하강추세；지구대위생투입적중시정도존재차이；각지대위생복무적투입여경제적증장상비，불승반강，위생투입결책구유일정적수의성。건의상급정부재전이지부，재지지약세지구적동시，요촉진고세수지구、고수입지구증대위생영역적투입，종재정지지상보증위생복무적균등화。
Use fiscal residuum equalization method to compare the fiscal equalization condition among five cities in Jiangxi province from 2008 to 2010. The local fiscal residuum equalization degree among five cities is different and declines with the GDP increase. The five cities pay different attention to the health investment. The investment in health services which the governments provide declines comparing with the economic growth and might have a certain arbitrariness. The governments should support disadvantaged areas and increase investment to health care in high?er income region at the same time, so as to ensure health service equalization viewed from the financial backing.