医院卫生费用核算方法学研究  

Research on methodology of hospital health expenditure accounts

作　　者：万泉[1] 谢小平[2] 翟铁民[2] 赵郁馨[2] 

机构地区：[1]华北煤炭医学院,河北唐山063000 [2]卫生部卫生经济研究所,北京100083

出　　处：《中国医院管理》2009年第8期53-55,共3页Chinese Hospital Management

摘　　要：根据卫生费用核算的基本理论和方法,提出了医院卫生费用核算的基本概念,对在我国实行医院卫生费用核算的口径进行界定,并建立了符合我国实际情况的核算指标体系,讨论了实际操作中的数据收集方法和测算具体方法,对在我国建立医院卫生费用核算系统具有方法学指导意义。This research introduced the conception of hospitat health expenditure estimation according to basic theory and methodology of NHA. The defining and categorizing and indicator system of hospital health expenditure were established. The data source and basic method also were introduced. It was methodological significance to establish hospital health expenditure account system in China.

关 键 词：医院 卫生费用核算 医院卫生费用 

分 类 号：R197.3[医药卫生—卫生事业管理]