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县级公立医院成本评价指标体系模型构建

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摘要 依据成本管理理论与成本管理工具,在综合分析县级医院成本的基础上,构建以综合成本、成本结构、资源使用效率、病人成本和医院可持续发展五个维度为模型的县级公立医院成本评价指标体系,有助于科学合理地评价县级公立医院成本,促进学科建设,实现医院可持续发展。
出处 《经济师》 2015年第2期271-272,共2页
基金 中国卫生经济学会第十四批招标课题(课题编号:CHEA1314060202)
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