单病种收费的理论与哲学分析

Theory and Philosophical Analysis of the Single-disease Fee-system

从价值论、会计成本论,角度来看,单病种收费都不符合基本理论。在很大意义上,这种制度是迎合了一种社会公众心态而设置的一种理想主义的收费改革方式。收费制度不是一种单纯的行政行为,而是一种基于医疗会计成本的制度体系,为克服某种收费制度的弊端,提出一种脱离会计成本和一般哲学意义的主观收费制度是唯心主义和形而上学的思辨方式。

From the view of the value, accountant and philosophy, single-disease fee-system do not correspond with the basic theory. At the most degree, the system is made to cater the public mentality. My view is that fee - system should not a govemment action, but a system based accountant science. It is idealism and metaphysics to break away from the theory of accountant and philosophy to make a fee - system, which used to get over the fee drawback.