医疗服务项目最小计价单元成本要素指数测算方法探索

Exploration on the Measurement Method of Cost Factor Index on the Minimum Pricing Unit of Medical Service Items

在政府会计准则制度下,现有医疗服务成本要素被划分为7大类、52小类。医疗服务项目成本要素指数测算有助于适时监测成本变动情况和合理调整医疗服务价格。文章结合文献研究和专家访谈等方式,确定医疗服务项目成本要素的个体指数、类指数和总指数的计算方式,并利用样本数据,实证模拟计算各类医疗服务项目成本要素指数。

Under the Government Accounting Standards System,the existing medical service cost factors are divided into 7 categories,52 small classes.The measurement of medical service items cost factor index is helpful to monitor cost changes in time and adjust medical service price reasonably.The calculation for individual index,group index and the total index of medical service items cost factors were determine combined with literature study and expert interview.Based on sample data,the cost factor indexes of various medical services items were calculated by empirical simulation.