医疗成本测算方法学与工作原则相关研究

Correlation of medical cost accounting method and work rule

目的 :探讨医疗成本测算方法研究能否成为可操作性强并能使其工作经常化的一种技术。方法 :选择科学的成本测算路径及框架 ,设计简易合理的间接成本分配技术。结果 :建立起了可操作性强的成本信息的处理模型和表式化结构。结论 :通过医疗成本测算 ,合理地表达医疗服务价格 ,以促进我国医疗价格制度的改革 ,医疗卫生资源的优化分配 ,保证我国“基本医疗”

Objective: The research of medical cost accounting method could be or not a controlled and usually technology.Methods: The methods is to select a countable avenue and structure of scientific cost accounting,design a easier indirect cost division technology.Results: Build a controlled cost information treatment model and structure.Conclusion: By medical cost accounting,express the price of the medical service reasonably to promote the reform in medical price system of our country,distribute the resource of medical and hygiene and assure the realizing of the 'basic medical system' of our country.