单病种付费下公立医院项目成本核算实践应用

Practical Application of Project Cost Accounting in Public Hospitals under Single-Disease Payment

为进一步缓解公立医院"看病贵"的问题,很多地区医保主管部门尝试采用单病种支付方式。但由于实际情况的差异,各家公立医院单病种费用结果参差不齐。笔者通过采用统一的项目成本核算方法,提高数据的可比性,从中找出存在差异的原因,用于指导公立医院进一步完善内部管理。

In order to further alleviate the problem of“expensive medical treatment”in public hospitals,many local medical insurance authorities try to adopt single-disease payment.However,because of the different realities,the cost of single-disease in public hospitals is uneven.In this paper,a unified project cost accounting method is adopted to improve the comparability of data.By this way,the reasons for the differences were found out to guide public hospitals to further improve internal management.