公共卫生机构成本核算的思路、模型和应用  

Methodologies,models and application of cost accounting in public health institutions

作　　者：雷海潮[1] 刘泽军[1] 连金萍 侯建林[1] 毛阿燕[1] 胡海宁[1] 虞睿[1] 韦潇[1] 吴国安[1] 

机构地区：[1]北京市疾病预防控制(预防医学研究)中心社会医学与卫生经济学研究中心,100013

出　　处：《中国卫生事业管理》2002年第8期467-468,共2页Chinese Health Service Management

摘　　要：文章介绍了公共卫生机构成本核算的现况及背景 ,并对成本核算的层次、内容和目的进行了探讨 ,提出了成本核算的思路和理论模型 。This paper introduced some general information and background for cost accounting in public health institutions as well as the contents and purposes of cost accounting.Methodologies,models and applications for cost accounting were discussed.How to organize and implement cost accounting was suggested in the final part of the paper.

关 键 词：公共卫生机构 成本核算 理论模型 科室成本 

分 类 号：R197.1[医药卫生—卫生事业管理]