WHO世界卫生组织：2025年基于项目预算的初级卫生保健融资：对实践者的启示报告（英文版）

The traditional use of line-item budgeting, which categorizes public expenditures by detailed economic items, has negatively impacted the financing of primary care services in low- and middle-income countries (LMICs). This approach reduces budget visibility, fragments expenditures, and limits accountability. Programme-based budgeting, which groups inputs into budgetary programmes aligned with policy goals or outputs, offers a promising alternative. It can enhance budget prioritization, increa