医疗服务项目费用财务分类的现状与思考

Current Situation and Thinking of Financial Classification of Medical Service Item/Chang Huanhuan,Yang Xingyu,Yu Lihua

通过对我国现行的医疗服务项目及项目费用财务分类政策进行分析,结合各地区应用实际,分析医疗服务项目费用在财务分类中存在的问题,探讨提出从国家层面发布统一的医疗服务项目对接映射关系和医疗服务项目费用分类标准,以及各地区参照执行的路径,为医疗机构财务运营精细化管理和医疗服务价格改革奠定基础。

Based on the research of current domestic medical service item and the financial classification policy,combined with the existing problem during the practice,it analyzes the existing problem of financial classification in medical service item cost,and discusses the proposal of nationwide unified mapping between medical service item and their financial classification,the practice path-way of implementation,it can be the valuable reference for hospital’s refined financial management and payment reform.