DOI: 10.7664/CHE20180619
Cost Accounting and Analysis of Basic Public Health Services in Urban Communities in Heilongjiang
Abstract：Objective:Through the cost accounting of the basic public health service project of community health institutions,it provided references for the establishment of reasonable subsidy standards for project funds at all levels of government and relevant departments.Methods:Field interview and data collection were applied to grasp the basic public health service project.Total cost method was applied to calculate per capita cost.Results:The average per capita cost of 45 basic public health service projects(typed as 12 catagries) in 11 institutions was 43.46 yuan per year for each person,the direct cost was 35.68 yuan per year for each person and indirect cost was 7.78 yuan per person year.Conclusion:The fund of basic public health services was inadequate and the management was not standardized.It should arouse the attention of all levels of government and relevant departments and take corresponding compensation measures.
Keywords：community health servicebasic public health servicecost accountingHeilongjiang
Publication Date：2018-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 69-71 )