单病种临床路径的成本核算管理研究进展

Progress in Cost Counting and Management of Single-Disease Clinical Pathway

医院成本核算是医院经济管理的重要内容,医院加强成本核算,走"优质、高效、低耗"的发展之路,将是建设节约型社会的必然要求,也是医疗服务进入市场参与竞争的必然结果。以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。本文综述了以单病种临床路径为基础的成本核算管理的国内外相关研究成果,并对研究现状进行了总结和分析。

Hospital cost accounting is the important content of the hospital economic management. Strengthening cost accounting and taking ＂high quality, high efficiency, low consumption＂ development road, will be the inevitable requirement of building the saving-type society, also be the inevitable result of medical service entering the market to participate in competition. Cost accounting research on the basis of single-disease clinical pathway is the new pattern of hospital cost accounting and management. Relevant research of cost accounting and management at home and abroad is summed up on the basis of single-disease clinical pathway, and the research status is summarized and analyzed.