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虽然国家财政对农村卫生事业投入不多,但对较为困难的乡镇卫生院来说,有限的财政拨款对补充卫生院经费不足,扶持卫生院发展,调动医护人员积极性起着不可估量的作用,因此探讨国家财政对乡镇卫生院差额预算拨款的最佳依据和方案,公正、公平、公开地进行差额预算拨款具有十分重要的意义。 一、增加差额预算拨款的透明度。乡镇卫生院年度差额预算拨款的项目、依据、方案和总额要公正、公开,实行民主管理,增强监督机制,杜绝拨款中的随意性,以及以权谋私、关系照顾等不正之风和腐败现象,健全财经制度,严肃财经纪律,使差额预算拨款规范化,法制化、增加拨款的透明度。
Although the national government does not invest much in rural health services, for the more difficult township hospitals, the limited financial appropriation is not enough to supplement the funds of the hospitals, support the development of the hospitals, and mobilize the enthusiasm of the medical staff to play an inestimable role. It is of great significance to explore the best basis and plan for national budgetary allocations for township and township health centers, and to make a fair and open allocation for the difference budget. First, increase the transparency of the difference budget allocation. The projects, basis, programs, and total amount of the annual budget allocations of township health centers must be fair and open, implement democratic management, strengthen the supervision mechanism, eliminate the arbitrariness in appropriations, and use unscrupulous practices such as the use of power for personal gains, relationship care, and corruption. System, strict financial discipline, standardization of budget allocations, legalization, increased transparency of funding.