With the deepening of the new medical reform, the "short slabs" of the current financial compensation mechanism for primary care institutions has been gradually revealed. Compensation mechanism still needs to be further improved for the existence of painful and difficult problems such as insufficient "endogenous power" of primary care institutions, low efficiency in the use of financial funds, and the compensation mechanism still needs to be improved.

To explore and establish a service output, more simple and easy-to-use, scientific and reasonable financial compensation calculation model based on equivalent method, so as to provide a reference for the financial compensation of government-run community health service institutions.

Based on the cost calculation of the equivalent method, the policy analysis and literature review method were used to sort out the financial compensation policies, and the important parameters of the model were determined through expert consultation to build the financial compensation calculation model and financial compensation budget model. The application effect of the model was further evaluated by calculating the financial compensation of 14 community health care institutions in Beijing from 2019 to 2021.

The constructed financial compensation calculation model was mainly composed of three parts, including service equivalent (D), compensation standard per equivalent (P_G) and adjustment coefficient (T), the financial compensation budget model was built on this basis. 14 institutions were taken as examples to calculate the financial compensation, the average calculated financial compensation amount of each institution in 2021 was 45.961 0 million yuan, and the average actual subsidy income of each institution was 44.546 8 million yuan, slightly lower than the calculated financial compensation amount. The average budgeted service equivalent for the 14 institutions in 2022 was 1 139 900 000 equivalents and the average budgeted financial compensation was 50.234 3 million yuan.

The data source of financial compensation calculation model based on equivalent method is standardized and easily available, which is convenient for promotion and use. It was suggested to explore a new model of financial compensation and flexibly use the adjustment coefficients, so that the financial compensation model can better meet the needs of high-quality development.

随着新医改的深入推进，基层医疗卫生机构现行财政补偿机制的"短板"逐渐暴露，如基层医疗卫生机构"内生动力"不足、财政资金使用效率不高等，故补偿机制仍需进一步完善。

基于当量法，建立一种基于服务产出的、更加简便易行、科学合理的财政补偿测算模型，并评价其应用效果，从而为政府办社区卫生服务机构财政补偿提供借鉴。

以当量法成本测算为基础，采用政策分析和文献回顾法梳理财政补偿政策，经专家咨询确定模型重要参数，构建财政补偿测算模型和财政补偿预算模型；通过对2019—2021年北京市14家社区卫生服务机构进行财政补偿测算，评价模型的应用效果，所需数据来源于各机构的卫生财务报表及医院信息管理系统（HIS）、妇幼保健和慢性病管理系统。

构建的财政补偿测算模型主要由财政待补偿的服务当量（D）、每当量补偿标准（P_G）和调节系数（T）三部分构成，并在此基础上构建财政补偿预算模型。以14家机构为例进行财政补偿测算，2021年平均每家机构的财政补偿测算额为4 596.10万元，实际补助收入为4 454.68万元，实际值略低于测算值。2022年14家机构平均预算服务当量为113.99万当量，平均预算财政补偿为5 023.43万元。

基于当量法构建的财政补偿测算模型数据来源规范且易获得，便于推广使用。建议探索财政补偿新模式，灵活运用调整系数，使财政补偿模型更好地满足社区卫生服务的高质量发展需求。