医疗成本核算方法的国际经验及启示

International Experience and Implications of Medical Cost Accounting Methods

重点介绍发达国家医疗成本核算目的与对象、成本分类、基础数据收集、成本计算、质量监管等方法学体系。在此基础上,提出完善我国医疗成本核算的可能路径:加强医疗成本核算方法学体系化研究、强化医疗成本核算的基础性支撑作用、开发医疗成本核算数据评价工具。

This paper focused on the methodological systems of medical cost accounting purposes and objects,cost classification,basic data collection,cost calculation,and quality supervision in developed countries.On this basis,the possible ways to improve China's medical cost accounting are proposed:strengthening the systematic research of medical cost accounting methodology,strengthening the basic supporting role of medical cost accounting,and developing medical cost accounting data evaluation tools.