中医医疗服务项目成本核算及特殊性研究

Study on Traditional Chinese Medical Services Cost Accounting Method and Particularity Research

准确有效的医疗服务项目成本核算是调整医疗服务收费价格、完善政府财政补偿机制、指导医疗机构合理配置利用医疗资源的基础。文章借鉴已有的医疗服务项目成本核算方法和经验,研究中医医疗服务项目的成本分摊及成本核算方法,并对中医医疗服务项目成本核算的复杂性和特殊性进行分析。

Accurate and effective Traditional Chinese Medical services cost accounting is an important basis for adjusting medical services prices, completing the goverment＇s financial compensation mechanism, and guiding rational aLlocation of medical resources in medical institutions. The paper draw on existing medical services costing accounting methods and experiences, research the cost allocation and cost accounting method, and： analyze the complexity and particularity of Traditional Chinese Medicine services cost accounting.