公立医院特需医疗服务价格管理现状及趋势探索:基于成本核算视角

Status Quo and Trend of Exploring Special Medical Services in Public Hospitals: Based on the Perspective of Cost Accounting

通过梳理特需医疗服务价格管理的相关政策,分析医院成本管理与特需医疗服务价格管理的关系,从成本核算角度分析公立医院特需医疗服务价格管理面临的问题并提出如下建议:市场调节机制下的特需医疗服务价格管理需要医院完善成本核算和管理,建议通过改变成本核算思路,增加成本核算维度、鼓励成本第三方议价平台等措施加以改善。

It analyzed the relationship of hospital cost management and special medical service price management through summarizing the related policies of special medical service price management. From the perspective of cost accounting, it analyzed the existing problems of special medical service price management in public hospitals and proposed following suggestions： the special medical service price management under market adjustment mechanism needed hospital completed cost accounting and management. It suggested the change the idea of cost accounting, increase cost accounting degree and encourage the cost third-party bargaining platform.