医药卫生体制改革正在稳步推进，乡镇卫生院、村卫生室和社区卫生服务中心（站）的基层综合医改是其中的一项重要内容。本文以新医改中基层医疗机构综合改革为背景，以乡村两级医务人员待遇为研究对象。笔者在经常性的下乡考察过程中发现，乡村两级医务人员承担的工作任务较重，但是享受到的待遇与承担的工作任务不成比例。乡村两级医务人员的待遇问题主要表现为实际兑现工资比档案工资低、不同乡镇卫生院间执行工资标准不统一、部分乡镇卫生院工资发放具有随意性和政府对村卫生室投入少等。这些问题直接影响了医务人员的工作积极性，进而影响基层综合医改的顺利实施。本文认为，导致上述问题的原因可以归纳为人们对农村卫生服务事业的本质属性认识不清、政府投入不足、乡村两级管理尚欠规范、绩效评估体系尚不完善和农村医务人员激励机制不健全等。并提出，可以通过加大政府投入、推广乡村医疗机构标准化建设、改革现行的绩效评估体系、构建多元化的农村医务人员激励机制、解决乡村医生执业问题等措施，探索改善乡村两级医务人员待遇状况，为顺利实施基层综合医改提供一定的参考依据。

Medical and health system reform is moving forward steadily， the comprehensive health care reform of township hospitals， village clinics and community health service centers (stations) is one of the important content.This paper is based on the new health care reform in the grass-roots medical institutions and aims at the treatment of township and village staff. During recurrent visits to the countryside， I find that the treatment they enjoy can't compare with the heave works undertaken by the medical staff. The medical personnel treatment problem between township and village levels is mainly reflected on the actual wages is lower than the file wages， the implementation of wage standards are not uniform between different township hospitals， part of the township hospitals payroll is random and the government investment is fewer on village health .These issues directly affect the enthusiasm of the medical staff， thereby affecting the smooth implementation of grass-roots comprehensive health reform.This paper argues that the reasons leading to the above problem can be summed up for the lack of clear understanding of the essential attribute of rural health services， the lack of government investment， the lack of standardized management in village level health care institutions， performance evaluation system is not perfect and the lack of incentive mechanism for rural medical staff. It also put forwards specific countermeasures to improve township and village levels staff treatment by increasing government spending， promoting the standardized construction of rural medical institutions， improving the performance evaluation system and building a widely incentive mechanism for rural medical staff， and solving the problems of medical practice and other measures. Therefore， it provides some reference for the smooth implementation of grass-roots medical reform.