DOI: 10.7664/CHE201311011
Accounting and Analysis on Public Health Expenditures in County-Level Maternal and Child Health Care Centers
Abstract：Objective: Through accounting and analyzing public health expenditures of county-level maternal and child health care centers(MCHCC), to provide government scientific references for making the maternal and child health policies. Methods:The functional approach of health care accounting methods is used to account the public health expenditures. Results: The connotation and scale of public health services of county-level MCHCC are defined, and the items and contents of public health services are presented; the public health expenditures of county-level MCHCC were calculated and analyzed. Conclusion:The government financial input on public health care should be clear and enough; the government should implement the compensation mechanism to eliminate the phenomenon that MCHCC “put more emphasis on medical treatment than prevention disease” .
Keywords：maternal and child health care centerpublic health expenditurefunctional approachcost accounting
Publication Date：2013-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 33-36 )