2008-2017 年广东省卫生总费用核算结果与分析【摘要】为促进广东省卫生改革决策和发展提供理论依据,收集 2008-2017年广东省卫生总费用的相关数据,根据筹资水平、筹资结构的分析指标,并通过横向和纵向对比,对其进行描述性分析,得出了这十年广东省卫生总费用从1188.8 亿元实现了 3.9 倍涨幅,达到 4619.2 亿元,占 GDP 比重为 5.1%;2017 年政府卫生支出占卫生总费用的比重为 28.6%,比 2008 年上涨了 7.1%;社会卫生支出和个人现金卫生支出占比分别为 45.2%、26.2%,相较于 2008 年分别增长了 9.6%、-16.7%;其中人均卫生总费用从 1201.6 元增加到 4135.7 元,与全国平均水平相比,高出 351 元;卫生消费弹性系数平均为 1.4 的结果。可以看出,广东省卫生筹资水平不断提高,但仍有增长空间,未来其筹资结构还需要不断优化,卫生总费用的作用需不断加强,其卫生消费弹性系数略高,因而政府需继续重视卫生投入;拓宽卫生筹资来源和渠道以改良筹资结构;加强对卫生总费用的监控观测等。【关键词】卫生总费用;广东省;筹资水平;筹资结构Accounting Results and Analysis of Guangdong Total Health Expenditure from 2008 to 2017[Abstract Objective] In order to promote the decision-making and development of health reform in Guangdong Province to provide a theoretical basis, collect the data on the total health costs of Guangdong Province from 2008 to 2017, according to the fund-raising level, financing structure analysis indicators, and through horizontal and vertical comparison, to its descriptive analysis, the total health costs in Guangdong Province in this decade from 118.88 billion yuan to 461.92 billion yuan, accounting for 5.1% of GDP. In 2017, the proportion of government health expenditure to total health expenditure was 28.6%, up 7.1% over 2008, while the proportion of social health expenditure and personal cash health expenditure was 45.2% and 26.2%, respectively, an increase of 9.6% and -16.7% respectively over 2008, with the per capita total health expenditure increasin...