OBJECTIVE The paper accounted the actual cost and financing of public health services in Chinese rural areas on the basis of defining public health services in order to play a directing role in financing. METHOD Defining the public health services by literature analysis and expert consultation, obtaining data by sampling survey, and accounting the financing by the method of cost accounting. RESULT ( 1) Defining 8 functions, 23 categories and 59 items of public health services in Chinese rural areas; ( 2) Exploring a set of ideas and methods for accounting the financing of public health services in Chinese rural areas, including the six steps; (3) At present, if we do not consider the cost of basic medical services, we need input 69.648 billion Yuan and 50.53 Yuan per person ; if we consider the cost of basic medical, we need input 115.487 billion Yuan and132.84yuan per person; if we just consider the cost of basic medical services of township and village institutions, we need input 73.284 billion Yuan and 84.30 Yuan per person.

OBJECTIVE Based on the cost and financing of public health services of county and township and village institutions in sample areas, the paper will discuss the components of public health services’ financing by county, township and village in Chinese rural areas. METHOD To measure and analyze the costs of public health projects in sample rural areas by carrying out the survey of costs in 93 counties, townships, and village health institutions and grounding on the ideas and methods of cost measurement in economics. RESULT At present, if we consider the cost of basic medical, we respectively need input 62.171 billion yuan , 30.229 billion yuan and 23.088 billion yuan to county and township and village institutions; if we do not consider the cost of basic medical, we respectively need input 1.5798 billion yuan , 1.2836 billion yuan and 1.5298 billim yuan to county and township and village institutions; if we just consider the cost of basic medical of township and village institutions, we respectively need input 1.9967 billion yuan , 3.0229 billion yuan and 2.3088 billion yuan to county and township and village institutions.

OBJECTIVE To analyze the different functions of rural health care in 3 sample counties of Shanghai Municipality, Jiangsu Province and Qinghai Province and the components of all kinds of cost including housing depreciation, equipment depreciation, official operating expenses, low-valued materials and material costs and personnel costs. METHOD To measure and analyze the costs of public health projects in sample rural areas by carrying out the survey of costs in 93 counties, townships, and village health institutions and grounding on the ideas and methods of cost measurement in economics. RESULT Materials costs and personnel costs are accounting for 70.00% of the total cost of rural health care in sample areas; the cost in county level is accounting for 60.00% of the total cost, meanwhile, the difference between the township and village levels in the same sample area is obvious. While the cost ratio of the county and township levels is 1.12 times of that of the village level in Shanghai and Jiangsu, the cost ratio of the county and township levels and the village level is almost the same, reaching 19.64% and 19.67% respectively. DISCUSSION In order to effectively carry out the functions of rural public health projects, material costs and personnel costs should be paid great attention to; meanwhile, due to the differences in the population, economic development and other factors in the sample areas, the focus and division of tasks in the threelevel network of public health should also be different, which should be attached great importance to, especially in the measurement of the financing of rural public health services.

OBJECTIVE To clear target groups of public health services in Chinese sample rural areas, and analysis the complete degree of public health services in 3 sample counties of Shanghai Municipality, Jiangsu Province and Qinghai Province. METHOD To clearly define the principles and target groups by literature analysis and expert consultation, and determine the number of target groups, as well as the completion of the degree of target groups, according to the survey data and conventional statements of information. RESULT Study defines the public health services in rural areas to 59 items, as well as the number of units to serve the requirements and frequency. On this basis, the accomplishment degrees of public health services in rural areas are lower than 100.0%. The number of county in Shanghai is highest, reaching 87.2 %, and the lowest is the county in Qinghai Province, only 70.0%. DISCUSSION It is particularly urgent to effectively improve public health services in rural areas, particularly in the western regions.

中小企业融资难、产业化手续繁琐一直以来是中关村科技园区企业领导最为头疼的话题,尽管各种优惠政策一再倾斜,但幸运的阳光雨露似乎始终无法降落到中小企业身上,中小企业的发展前景让人叫好,同时中小企业遇到的各种难题却令人担忧。

OBJECTIVE Based on the unit cost of public health services in sample rural areas, the number and the accomplishment degree of target groups, accounting the financing of public health services in sample rural areas. METHOD To measure and analyze the costs of public health services in sample rural areas by carrying out the survey of costs in 93 county, townships, and village health institutions and grounding on the ideas and methods of cost measurement in economics. RESULT The result shows that the unit standard cost of sample county in Jiangsu, Shanghai and Qinghai Provinces should reach 233.27,318.55 and 101.66 Yuan respectively. Taking services’ population into account, 3 0257.1、 34 622.2 and 3 066.9 thousand Yuan should be increased respectively. DISCUSSION The financing in Shanghai sample areas is higher than that in Jiangsu and Qinghai, which may relate to target groups, the level of local economy and the accomplishment degree of public health services. So those factors should be taking into account, when accounting the financing of public health services.

OBJECTIVE To measure the unit cost and to analyze the costs by their functions and related items carried out in 3 rural areas in Shanghai, Jiangsu and Qinghai Province. METHOD To measure and analyze the costs of public health services in sample rural areas by carrying out the survey of costs in 93 county, townships, and village health institutions and grounding on the ideas and methods of cost measurement in economics. RESULTS The unit cost of public health services in different areas is not same. The unit cost of pubic health services in shanghai sample rural areas ranks highest, reaching 283.79yuan per person, followed by Jiangsu province of 200.54 yuan per person and Qinghai Province of 75.03 yuan per person. DISCUSSION The unit cost in eastern sample areas is significantly higher than that in the western, which may relate to target groups, the level of local economy and the accomplishment degree of public health services. So those factors should be taking into account, when accounting the cost and financing of public health services in sample areas.

<正>美国是全球最大的经济体,也是世界上最大的资本主义国家,经济发达、科技领先、生活富裕,和南非一样,是目前世界上没有统一医疗保险制度的国家。到2006年,美国