成本计量在计划免疫中的应用

Application of Cost Accounting in the Field of EPI

成本计量在卫生政策、策略制定中发挥着重要作用。由于不同时期需要不同 ,我国计划免疫成本计量研究经历了不同的研究角度 ,早期研究主要是回答计划免疫是否值得投入、何种服务方式最佳等问题 ,后来出现评价资源利用效率、实施成本控制的研究。随着卫生体制及系统内部变革 ,为筹资政策服务的成本研究成为当前的热点。一些筹资政策研究已在成本项目分类和测算方法上做了有益的尝试 ,但针对计划免疫筹资的专门研究亟需进行。建议计划免疫的成本研究采用统一的成本测算方法和成本项目 ,以便于比较 ;要充分考虑计划免疫的特性 ,合理定义项目成本 。

Accounting of cost plays an important role in health policy and strategy making This paper reviews changes in cost accounting methods in the process of EPI development in China In the early time of EPI,researches of cost focused on cost effective analysis The outcomes answered the question whether is worthy to invest on EPI Then researchers paid more attentions on the cost controlling And now,accompany with the reforming of society and health system,research on ways of fundraising become the focus In these studies,EPI cost accounting method and cost items classification had great progress For getting reliable data to service for policy and strategy making,this review suggests that attentions should be paid on taking consistent cost accounting method,taking consistent cost items classification,considering characteristics of EPI and so on