社区卫生服务转型健康管理的成本变化测算方法研究

Research on the Cost Change Estimation Method of the Transformation from Community Health Service to Health Management

目的:提出转型健康管理的转型成本测算法。方法:试图用全成本法进行转型成本的核算,但财务科目上不支持,经过理论与实际的探讨,采用成本增加法。成本增加法是指相对于政府投入来讲,转型后增加的服务项目以及新增项目的运行成本。结果:采用成本增加法,实际增加成本的项目是两个,一个是社区基本医疗,另一个是家庭医生制度。结论:通过对杭州市转型成本做计算,得出结论是,成本增加法具有可行性,杭州市的实际转型成本不高。

Objective： The transformation cost algorithm of transformation health management is proposed. Methods： The total cost accounting is used to perform the accounting of transformation cost, but the financing project can not support it. Through the theoretical and practical discuss, markup over cost is adopted. Compared to the government input, the markup cost method means the operation cost of increased service project and new-added project after the transformation. Results： By using the markup cost method, there are 2 practical increasing cost projects： community essential medical care and family doctor system. Conclusion： Through calculating the transformation cost of Hangzhou, the conclusion is given that markup o^er cost is practicable and the transformation cost of Hangzhou is not high.