摘要
发达国家医院成本核算研究领先于我国,研究范围从最初的简单成本核算发展为成本管理,研究成果广泛用于需方支付、供方管理、第三方监管等领域。通过对发达国家不同阶段出现的医院成本核算方法典型研究的介绍和评价,预测其未来研究方向,提出我国医院成本核算研究的建议。
Hospital cost accounting in developed country kept ahead of our country. Their study developed from cost accounting to cost management, and broadly used in demand side payment, provider management and the third party supervision. By introducing typical cost accounting methods in hospitals of different period, this article figured out its new development and provided suggestions to hospitals in our country.
