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一、初级卫生保健经费管理原则 PHC经费来自各个方面,由主管部门集中统筹、管理和分配使用,是难以实行的。从这一实际出发,笔者认为管理的原则应该是:“统筹预算,分级管理;分别渠道,统分结合;分项计算,专款专用;事先评估,事后审计。”县里根据PHC的概略规划和年度计划的要求,制订全县经费的预算,按照经费的来源和性质,实行县、乡、村分级管理。根据经费筹集渠道,在管理上宜统则统,宜分则分。尽可能统管,以发挥经济杠杆的作用。PHC工作内容丰富,具体项目多,每个项目都有一定的经费渠道,使用时又要受到有关部门的控制或监督。如国家和地方财政对农村改水有专项
First, the principle of primary health care funds management PHC funds from all aspects, by the competent departments of centralized planning, management and distribution of use, it is difficult to implement. Starting from this reality, the author believes that the principle of management should be: “to plan overall budgets, and to manage them hierarchically; to separate channels, to integrate and integrate; to calculate separately, to earmark funds; to use pre-assessment and post-event auditing.” According to PHC’s outline plan The requirements of the annual plan are to formulate budgets for county-wide funds, and to implement county-level, township-level, and village-level management according to the source and nature of the funds. According to the fund-raising channels, the system should be integrated in management and should be divided into sub-sections. As far as possible, control in order to play the role of economic leverage. PHC’s work is rich in content and there are many specific projects. Each project has a certain amount of funding channels. When it is used, it is subject to the control or supervision of relevant departments. For example, national and local finances have special programs for rural water reform.