| 摘要: |
| 本文梳理了国内外学者关于公立医院财税政策的研究进展，并对研究现状进行了总结，发现现有研究较滞后、零散，多以定性分析为主，局限于强调增加财政投入、建立财政补助与预算执行结果的关联等，尚未系统分析财税体制改革对公立医院的影响。公立医院改革亟需开展相关财税政策研究，发现问题，提出让财税体制改革要求在公立医院落实到位的政策建议。 |
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| Research on Fiscal and Taxation Policies for the Reform of Public Hospitals |
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| Abstract: |
| This paper combes the research progress of public hospital fiscal and taxation policy of scholars at home and abroad, and summarizes current research, found that the existing research is lagging, scattered, giving priority to qualitative analysis, more confined to the emphasis on increasing financial investment, establishing a link between fiscal subsidies and the results of budget implementation, etc., has not been a systematic analysis of the influence of the fiscal and taxation system reform to public hospitals. The reform of public hospitals needs to carry out the research on relevant fiscal and taxation polic ies, find the problems, so as to come up with policy recommendations on the f ull implementation of fiscal and taxation system reform request for public hospitals. |
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