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药品零差率下医疗服务项目成本核算及比价关系分析 被引量:19

Empirical Analysis on Cost Accounting and Price Ratio of Medical Services with the Zero Margin Drug Profit
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摘要 目的:通过分析样本医院实施药品零差率当年的医疗服务项目成本核算结果及比价关系,为医院成本控制及政府医疗服务价格改革提供科学依据。方法 :根据医疗服务项目的成本核算结果,采用经典统计学方法进行比价关系分析。结果:医疗服务项目总体收入和成本差率为-13.26%;医疗服务项目成本构成中人工成本占比最高,占48.20%;大部分医疗服务项目都存在政策性价格扭曲,护理项目扭曲最为严重。结论:实施药品零差率后,政府主管部门对医疗服务项目价格调整不到位,医疗总体收益存在亏损,医疗服务价格改革应深入开展成本测算和比价研究,逐步建立以成本为基础的价格动态调整机制。 Objective: To analyze on medical services cost accounting and price ratio in a upper first-class hospital with the implementation of zero margin drug profit, to provide scientific basis for hospital cost control and government health service price reform. Methods: Adopting the classical statistical methods to analyze the medical services cost accounting results. Results: The overall revenue was 13.26% lower than the cost of medical service item. Labor cost was the highest in all medical service item cost,accounting for 48.20%. Most health care programs had policy price distortions, especially nursing item most. Conclusion: After the implementation of zero margin drug profit, the government departments of medical services price adjustment did not reach the designated position. Overall medical benefits loss existed. Medical services price reform should further penetrate into cost calculation and comparison research, so as to gradually establish a dynamic adjustment mechanism on the basis of cost price.
作者 肖佳 廖惠英 XIAO Jia;LIAO Hui-ying(Xiangya Hospital,Central South University,Changsha,410008,China)
出处 《中国卫生经济》 北大核心 2019年第2期46-48,共3页 Chinese Health Economics
基金 中南大学医院管理研究所课题项目(2016GL16)
关键词 医疗服务项目 成本核算 比价关系 药品零差率 medical services item cost accounting price ratio zero margin drug profit
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