OBJECTIVETo analyze the unreasonable part of full cost of the public health service items in county level.

METHODSOn basis of typical survey in 2005, 18 questionnaires were released and the response rate was 100%. The whole cost and ladder apportionment of expense methods were employed to account the full cost of items including practice items, items required by government and nationwide items required by government provided by 4 centers for disease control and prevention in county level.

RESULTSIt was found that 28.4% - 54.9% nationwide items required by government had not been provided, but 2.8% - 10.2% items being not required by government had been provided. Furthermore the frequency of the items required by government was not up to par from 8 topmost to 2 bottommost on average every year. The efficiency was not high because of lacking in the vehicle for work, and 33.3% - 43.6% shortage of equipments for laboratory, and 18.1% - 45.8% logistic staff and technicians only 2/3 time of the whole year had a full workload. All the above resulted in the bias from the standard cost of items required by government.

CONCLUSIONFor compensating the cost of items reasonable and accurate by government, a kind standard cost of the items according to the government request should be established.