广东省第三批病种成本与费用的实证研究

Empirical Research of the Third Batch of Cost and Expenses for Diseases in Guangdong

目的:统计分析30个病种在广东省不同级别和不同地区医院的成本、费用与损益情况,为政府推行按病种定价工作提供决策依据。方法:对病种进行成本核算和描述性统计分析。结果:(1)得到病种费用、成本与损益等经济数据;(2)病种的费用水平离散程度较大;(3)药品、材料和手术费是病种费用的主要构成部分,而治疗费、诊察费和护理费等技术性劳务所占比例偏低;(4)药品、材料和人力成本构成了病种的主要成本;(5)绝大部分病种处于亏损状态;(6)不同级别、不同地区医院的病种费用、成本和损益水平存在明显差异。结论:病种的价格低于病种价值,同时病种成本研究可为推行按病种付费制度提供方法和思路。

Objective： To provide decision-making basis for government to implement pricing according to the disease, making a statistical analysis of 30 diseases＇ costs, expenses, profit and loss situation in hospitals in different levels and areas in Guangdong. Methods： Accounting cost and making a descriptive statistical analysis are used to analyze diseases. Results： （ 1 ） The economic data of disease expenses, costs and profit and loss are obtained： （2） the disease expense is higher in discrete degree; （3） drugs, materials and operation expenses are main components of cost of disease, while the technical services expenses of treatment, medical examination and nursing account lower percentage; （4） the cost of drugs, materials and human resources are main components of disease cost： （5） most diseases are in the deficit condition; （6） there are obvious differences of disease in hospitals in different levels and areas Conclusion： There is deviation between price and value of disease, and the study of cost of diseases can provide reference for medical pricing.