2012年,我国将医疗卫生改革的重点放在县级公立医院,主要将公立医院的药品销售收入、医疗服务收入和财政补助这三大主流收入削减成主要依靠医疗服务收入和财政补助收入,由这两大收入对医院运行成本进行补偿,体现公立医院公益性,满足群众基本医疗卫生需求。本文通过调查西部S省P县人民医院2007年——2011年的收支数据,重点分析财政补助收入、医疗服务收入、药品销售收入等三方面的数据,以期为县级人民医院的补偿机制提出相关政策建议,确保改革的顺利实施。 In 2012, China focused on health care reform in county-level public hospitals, mainly reducing the revenue from major drug sales, medical service income and financial subsidies in public hospitals to those mainly relying on medical service income and financial subsidies, These two major incomes compensate for the operating costs of hospitals, reflecting the public welfare of public hospitals and meeting the basic medical and health needs of the masses. This paper investigates the income and expenditure data of P County People’s Hospital in western S Province from 2007 to 2011, and mainly analyzes the data of financial subsidy income, medical service income and drug sales income so as to provide the compensation mechanism for county people’s hospital Related policy recommendations to ensure the smooth implementation of the reform.