云南省开远市社区卫生服务项目成本测算研究

Research on Accounting Item Cost of Community Health Service in Kaiyuan City of Yunnan Province

目的 对云南省开远市M社区卫生服务中心的成本进行分析, 测算出各服务项目的实际成本和标准成本参考值。方法 采用《社区卫生服务站 /中心经济运行状况调查表》进行资料收集。结果 社区卫生服务项目成本测算平均每个项目的标准成本参考值只有实际成本的 1 /3左右; 该机构医疗卫生服务成本约是非医疗卫生服务成本的 4倍。结论 提示当地财政对社区卫生服务人员的补贴额度尚存一定的提升空间; 开远市社区卫生服务还有较大潜力,应及时调整非医疗卫生服务成本所占比重过低的状况。

Objective The paper analyzes the cost constitutes of community health service center in Kaiyuan city, and calculates the real item cost and reference value of standard item cost of community health service in Kaiyuan city, Yunnan Province.Methods Adopting Questionnaires of Community Health Service / Central Economy Status to collect material. Results The reference value of standard item cost of the average item is only 1/3 of the real item cost in the cost constitutes of community health service; the cost constitute of medical health service is about 4 times of non-medical health service.Conclusion The local government should raise allowance of community health service workers; community health service in Kaiyuan city is to develop potentially, the lower proportion structure of non-medical health service cost should be adjusted.