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目的:对医疗救助财政支出的总体规模、结构以及地区分布的公平性进行探究。方法:描述性分析、基尼系数的计算和分解。结果:医疗救助财政支出规模持续扩大,但人均财政支出水平仍然不足;中央财政承担了最主要的筹资责任,由省、市、县三级财政共同承担的地方财政支出也发挥了重要的作用;人均财政支出相对公平,中央财政转移支付发挥了显著的均等化效果。结论:应建立医疗救助财政支出的持续增长机制,并适度调整各级地方财政的筹资责任。
Objective: To explore the overall scale and structure of medical aid expenditure and the fairness of regional distribution. Methods: Descriptive analysis, calculation and decomposition of Gini coefficients. Results: The scale of financial aid for medical aid continued to expand, but the level of per capita financial expenditure was still insufficient. The central government took the primary responsibility for fund-raising. Local government expenditures shared by provincial, municipal and county governments also played an important role. The per capita fiscal expenditure is relatively fair, and the central government’s transfer payment has played a significant equalizing effect. Conclusion: The continuous growth mechanism of medical aid financial expenditure should be established and the financing responsibilities of local finance at all levels should be adjusted appropriately.