医疗服务项目成本核算的简化模式探讨

Discussion on Simplified Model of Medical Service Cost Accounting

开展医疗服务项目成本核算是当前医疗体制改革及公立医院发展的客观要求。政府实施城市公立医院医药价格改革政策后,将放开部分医疗服务价格,把定价权交还给市场及医疗机构。如此一来,公立医院取得医疗服务项目成本核算资料显得更为紧迫。文章浅析了基于新版全国医疗服务价格项目规范的各项成本要素,公立医院快速有效地开展医疗服务项目成本核算的思路和方法。

Medical service cost accounting is the objective requirement of current medical system reform public hospitals.Afterthe government implementing the reform policy of urban public hospital medicine prices,parts of medical service prices would beopened and the pricing right would be given back to the market and medical institutions,therefore,public hospitals' requiring the ac-counting data of medical service item cost were in urgency.It analyzed different item factor of new national medical service pricingitem regulation.Public hospitals implemented the thought and methodology of implementing the cost accounting of medical serviceitem quickly and effectively.