县级医院科室成本核算分摊过程一致性的实践与探讨  

Exploration and Discussion on the Consistency of Sharing Process of Costing Accounting in Departments of County-Level Hospitals

作　　者：江蒙喜[1] 李卫平[1] 

机构地区：[1]卫生部卫生发展研究中心医院管理与改革研究室,北京100191

出　　处：《中国卫生经济》2015年第4期87-89,共3页Chinese Health Economics

基　　金：中国卫生经济学会第十四批资助中标课题

摘　　要：本研究通过实践设计一致性的县级医院科室成本核算分摊过程,提高核算结果的可比性以及为准确的项目成本和病种成本奠定基础。方案通过规范分摊系数字典和分摊系数的采集过程,再依据三级分摊,最终将所有成本分摊到临床服务类科室。在数据采集过程中发现目前县级医院的信息化建设和管理存在一定的局限性,方案的实施可以完善信息化建设和管理的局限,同时随着管理的完善可以提高核算的源数据质量。Through practicing and designing the consistency of sharing process of costing accounting in departments of county-lev-el hospitals, improve the comparability of accounting result and provided the foundation for accurate project cost and the disease cost.The scheme regulated the sharing coefficient dictionary and data collection process. It found that there were certain restriction of infor-mation technology and management of hospitals, the implementation of the scheme could improve the limitations of information technol-ogy and management, at the same time, it could improve the quality of regional data.

关 键 词：科室成本核算 县级医院 分摊 一致性 

分 类 号：R197.3[医药卫生—卫生事业管理]