基于参数分配法的病种成本核算模型研究进展与思考

Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method

国家相关部门发布的成本核算系列制度提出了项目叠加法、服务单元叠加法和参数分配法3种病种成本核算方法。其中,参数分配法在医院病种成本核算理论和实践上尚未引起重视。通过文献研究法,在明确基于参数分配法的病种成本核算相关概念基础上,梳理和总结了当前国内外运用该方法开展病种成本核算的特点、核算模型及现有问题,探讨优化改进路径,以期进一步完善与推广该方法,加快推进核算结果广泛实践运用的进程。

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.