以全面启动药品零差率销售的浙江省LS市为样本,通过对样本市2013—2016年财务年报数据进行分析,从县级公立医院的总体收支和医疗服务收支情况中发现,在取消县级公立医院药品加成的同时,应重点做好提高劳务服务和医疗技术的价格、增加政府对县级公立医院的投入与补偿以及深化人事分配制度改革等工作。 Based on the analysis of the data of financial year of 2013-2016 in the sample cities from the sample of LS cities in Zhejiang Province which launched the zero-margin drug sales in an all-round way, we can find out from the general revenue and expenditure of medical public hospitals and the receipts and disbursements of medical services in the county public hospitals, At the same time, county-level public hospitals should pay more attention to improving the prices of labor services and medical technologies, increasing the government’s input and compensation to county-level public hospitals, and deepening the reform of the personnel distribution system.