基于成本与价值导向的医疗服务项目定价模型研究

Study on Pricing Model of Medical Service Items Based on the Medical Cost and Service Value

从医疗服务项目与价格基本内涵出发,以"成本一质量一价格"为主线,重点关注医疗服务人员技术劳务价值的体现和医疗服务质量,建立基于机会成本法和时间驱动成本作业法的医疗服务项目人力和非人力成本测算机制。综合考虑医院总资产年均增长率、医院财政补助收入(基本支出)占比和医疗服务质量调节系数等影响因素,构建基于医疗服务分级的且具有激励性的医疗服务项目波动价格机制模型以及基于利益相关方的价格谈判模型,为探索医疗服务项目价格形成机制提供依据。

From the basic connotation of medical service items and prices,taking"cost-quality-price as the main line,the manpower and non-manpower cost measurement mechanism of medical service items were established based on opportunity cost method and time-driven cost operation method,focusing on the embodiment of the technical labor value of medical service personnel and the quality of medical service.Based on the influencing factors,such as the average annual growth rate of total hospital assets,the proportion of hospital financial subsidy income(basic expenditure)and the adjustment coefficient of medical service quality,these two models were established about the fluctuation price mechanism model on medical service item based on medical service classification and incentive as well as the price negotiation model based on stakeholders,aiming at laying a foundation for the theoretical exploration of medical service pricing mechanism.