基于成本核算的公民捐献器官临床使用价格的制定与管理

Establishment and management of clinical use price of donation after citizen’s death based on cost accounting

近年来我国公民逝世后器官捐献与器官移植事业飞速发展,取得了举世瞩目的成就,实现了移植器官来源的伟大变革。如何实现器官捐献与器官移植由高速度增长转向高质量发展,创建器官捐献与移植的经费收支与管理体系迫在眉睫。本文从政策依据、核算项目、核算方法、价格形成及价格管理等方面探讨公民捐献器官临床使用价格的制定与管理,旨在为解决捐献器官临床使用的成本核算与价格确定问题提供参考。

In recent years,the fields of donation after citizen’s death and organ transplantation in China have developed rapidly with remarkable achievements and revolutionary changes in the source of transplant organs.How to transform the development of organ donation and transplantation from high-speed to high-quality growth mode?It is extremely urgent to establish the expenditure and management system of organ donation and transplantation.In this article,the establishment and management of clinical use price of organs from donation after citizen’s death were investigated from the perspectives of policy basis,accounting items,accounting methods,price formation and price management,aiming to provide reference for resolving the problem of cost accounting and price determination of clinical use of donated organs.