社区妇幼保健项目成本测算研究

Cost accounting of community maternal and child health management project

目的:测算石河子市社区妇幼保健项目的实际成本和标准成本,为政府合理的财政补偿提供依据。方法:通过问卷调查法,收集石河子市33家社区卫生服务站的财务报表及工作量报表,利用作业成本法、标准成本法、完全成本法对社区妇幼保健项目的实际成本和标准成本进行测算。结果:社区妇幼保健项目的实际成本为4.91元,标准成本为5.44元,存在125 105.39元的财政缺口。结论:社区妇幼保健服务财政补偿不足,应进一步加大对妇幼保健项目的财政投入力度。

Objective： To calculate the actual cost and standard cost of maternal and child health management project in Shihezi and improve community financial compensation basis for the government. Methods： Questionnaire was used to collect the financial statements and the workload statements of 33 community health service stations in Shihezi. Applicated operating cost method, full cost method, standard cost the method were used to calculate the actual cost and standard cost. Results： The actual cost was 4. 91 yuan one person every year. the standard cost was 5.44 yuan one person every year. Conclusion： There is financial gap of 125 105.39 yuan between the actual cost and standard cost, government should increase the financial compensation.