| 引用本文：马小婷, 吴明, 刘继同.2010—2019年国家卫健委部本级部门预决算的健康财政学研究[J].中国卫生政策研究,2020,13(12):8-15 |
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| 2010—2019年国家卫健委部本级部门预决算的健康财政学研究 |
| 投稿时间：2020-11-06 修订日期：2020-12-18 PDF全文浏览 HTML全文浏览 |
| 马小婷, 吴明, 刘继同 |
| 北京大学公共卫生学院 北京 100191 |
| 摘要:目的：客观描述2010-2019年国家卫健委收入和支出的总量、结构、收支平衡状况及变化趋势，分析国家卫健委部门预决算向社会公布及新医改十年以来实际收入与支出状况。方法：利用2010-2019年国家卫健委部门预算和决算报告数据，从健康财政学和福利理论视角，采用文献回顾、描述统计和理论分析等方法进行研究。结果：（1）国家卫健委收入总量年均增长率为13.2%，事业收入在总收入中的平均占比为84.0%。（2）支出总量年均增长率为12.2%，按功能支出分类，医疗卫生支出在总支出中平均占比为90.7%；按经济支出分类，基本支出在总支出中的平均占比为88.7%。（2）2013年以来总收入和总支出预决算偏离度呈现波动下降趋势。（4）2012年以来总体呈现收入略大于支出的收支均衡状态。结论：新医改十年卫生经费总量有所增加，但卫生经费收支结构无明显变化，部门预算约束力和执行力有待提高。亟需树立健康财政学理念，优化卫生收支结构，提高卫生投入绩效。 |
| 关键词:健康中国战略 部门预算体制 部门预算 部门决算 健康财政 |
| 基金项目:国家哲学社会科学基金（19BSH159）；财政部与国家卫健委联合委托项目 |
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| Health finance research on the budget and final accounts of National Health Commission of the People's Republic of China from 2010 to 2019 |
| MA Xiao-ting, WU Ming, LIU Ji-tong |
| School of public health, Peking University, Beijing 100191, China |
| Abstract:Objective:To objectively describe the total revenue and expenditure of National Health Commission of the People's Republic of China from 2010 to 2019, the structure, the balance of payments and the trend of change, and to analyze the status of its actual income and expenditure since the publication of the budget and final accounts and the new medical reform. Methods:From the perspective of health finance and welfare theory, literature review, descriptive statistics and theoretical analysis methods were used to analyze the data from the 2010-2019 budget and final accounts report of National Health Commission of the People's Republic of China. Results:First, the average annual growth rate of total income of the National Health Commission was 13.2%, and the average proportion of business income in total income was 84.0%. Second, the average annual growth rate of total expenditure was 12.2%. According to the classification of functional and economic expenditure, the average proportions of health care and basic expenditure were 90.7% and 88.7%, respectively. Third, the deviation of budget and final accounts of total revenue and expenditure showed a fluctuating downward trend since 2013. Last but not least, the overall income was slightly greater than the expenditure since 2012. Conclusions:During the period of 10 years of the new medical reform, the total amount of health expenditure has increased, but its structure has not changed significantly. Therefore, the concept of health finance should be established as soon as possible, the structure of health expenditure should be optimized, and the performance of health investment should be improved. |
| Key words:Healthy China strategy Department budget system Department budget Department final accounts Health finance |
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