军队医院医疗成本核算若干问题探讨

Inquiring into Medical Cost Calculations in Military Hospitals: Problems and Measures

本文作者提出了军队医院医疗成本核算中院、科两级核算脱节 ;在院病人医药费未计入当期收入 ;成本分摊不合理 ;成本核算作用未得到充分发挥等问题。认为应设置“内部结算”科目 ,统一院、科两级核算 ;实行微机管理 ,准确统计收入 ;成本收入相配比 ,日清月结相结合 ;提高人员素质 ,发挥核算作用 ,从而搞好医疗成本核算 ,促进医院建设和发展。

The author points out that there is a disconnection on hospital and department levels of medical cost calculation in army hospitals. The costs of in-house patients are not counted, the cost share not fair, and the effect of cost calculation not brought to its fullest dimensions. The author then proposes a mechanism of in-house calculation, which includes unifying cost calculation on hospital and department levels, implementing computer management, accurately counting and balancing the incomes and costs, and raising the qualities of the staff.