作业成本法下的CHSC内部控制制度探讨

Discussing on the Internal Control System of CHSC by Activity-Based Costing

准确测算社区卫生服务中心的公共卫生服务项目成本是政府补偿的前提和基础。与传统方法相比,作业成本法能够获得更加准确有用的成本信息,但对单位的内部控制制度有较高的要求。文章以计划免疫的成本核算为例,以测算步骤为线索,逐步进行了分析,提出社区卫生服务中心需要严格遵循财务核算制度、完善责任制度,建立稳定的管理知识培训制度、完善的工作记录和数据统计制度、有效的绩效考核制度。即以完善的内部控制制度作为支撑,才能保证作业成本法的顺利实施。

It is fundamental for the government＇s compensation to precisely calculate the public health services＇ cost in CHS center. Compared with traditional methods, Applying Activity- Based Costing（ABC） can obtain more precise and useful information. Take the EPI as an example, measures are put forward. ABC will not work till it is supported by the internal control system.