Performance Evaluation Of Health Care Fiscal Expenditures Under The Perspective Of Public Finance In Shandong Province

Health care as an integral part of a national economy, but still did not find the best solution in the previous change, it has become a huge obstacle to improve the people’s living standards, become the bottleneck to achieve the region leapfrog development. With the rapid development of Shandong economy and people’s living standards, medical and health services get significant progress. However, in the process of the new urbanization development and urban-rural integration in Shandong province, the existing basic health services system has been increasingly unable to meet the needs of people, and there are inequality problems of basic health care services in rural and urban region. In the background of the health care fiscal expenditure increasing, we will discuss whether health care fiscal expenditure scale, efficiency, and equity meets the needs of the people. In this view, this paper will estimate whether health care fiscal expenditure is reasonable, the size, structure and efficiency of health care fiscal expenditure has reached the optimal launch.After combing, find that the intensity of health care expenditure is increasing over the past decade, so are the health care resources, for instance, medical and health institutions, health beds and health personnel. But with the enhanced ability to provide health care services, there is a growing discrepancy in access to basic health services among different population,and health service system lags behind the actual needs. At this stage, the extent to improve health care services lies in three aspects:the size performance, efficiency performance, equity performance. Determine whether health care services were enough provided by the government, health care health care fiscal expenditure was efficiently converted to output of health, health care fiscal expenditure has reached the degree of equalization.This paper uses factor analysis to measure the scale performance of health care fiscal expenditure, find that the absolute scale presents increasing trend, but the relative scale presents declining trend. Use DEA method to measure efficiency performance of health care fiscal expenditure, find the performance presents non-equilibrium in the region, shows greater volatility over time. We use the Theil index to measure equity performance of health care fiscal expenditure, find that the fairness of health care resource allocation is better than fairness of health care fiscal expenditure, but the fairness of health care expenditure presents regional differences.According to the analysis of health care fiscal expenditure and the results of the empirical measure, we propose the countermeasures to enhance the performance of health care fiscal expenditure in Shandong Province. As follows, measures to enhance the scale performance, clear government role in the health sector to support efforts to enhance financial resources, determine the size of health care fiscal expenditure to guarantee adequate funding sources, reasonably adjust the health care expenditure structure to optimize the scale performance of financial expenditure. Measures to improve the efficiency of performance, perfect tax system to improve the efficiency performance of health care expenditure, pay attention to the performance evaluation to strengthen the government’s emphasis on Expenditures, strengthen information technology to improve service efficiency of universal health care institutions, increase supervision to achieve three-dimensional evaluation of health care fields. Measures to enhance the equity performance, improve the transfer payment system to reduce regional disparities of health care fiscal expenditure, enrich health personnel to balance health care soft resources of region, accelerate primary health care infrastructure to enhance the health care bearing capacity, enhance equality awareness of primary health care to smooth channels for expressing the public interest.