基于成本核算的我国公立医院政府补偿研究 Public hospitals compensation from the government of China based on cost accounting
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By Jiangxi People Publishing Press

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对具有代表性的4种医疗保障制度进行比较,并就我国医疗保障制度存在的问题与改革提出了建议。我国新医改方案提出了人人享有基本医疗卫生服务的医疗保障理念和全民医保目标,为提高医保水平提供了政策保证。推进全民医保,既要强化各级政府对医保的投入责任,又要发挥医保的引导功能,促使公立医院改进成本核算。