护理服务价值与价格背离的分析与思考  

A cost and value analysis of nursing services

作　　者：范珊红[1] 马艳[2] 王线妮[1] 袁琰琴[1] 迪丽[1] 南菁[1] 余咏[1] 

机构地区：[1]第四军医大学唐都医院感染管理科,西安710038 [2]第四军医大学西京医院,西安710032

出　　处：《中华现代护理杂志》2010年第9期1003-1006,共4页Chinese Journal of Modern Nursing

基　　金：陕西省科技厅发展攻关计划项目[2007K15-04（1）]

摘　　要：目的 研究护理服务价格与价值的关系以及对护理学科发展的影响.方法 按照中国行政区域划分随机抽取7个省市,对护理服务项目价格标准进行描述性分析,并将部分项目进行成本回收率的对比.结果 护理服务收费项目设置不够合理,成本回收率普遍偏低,定价缺乏核算依据.结论 提高对护理服务经济价值的认识,建立科学的护理成本核算体系,促进护理学科的可持续发展.Objective To study the relationship between the cost and value of nursing services and its effects on the nursing science development. Methods According to Chinese administrative regions, 7 cities were randomly selected to descriptively analysis for the price of nursing services and compared in the cost recovery rate for some items. Results The price of nursing services was not fully reasonable. Moreover, the cost recovery rate was generally low and price fixing lacks of accounting basis. Conclusions It is important to enhance the awareness of the economic value of nursing services and build a scientific accounting system of nursing cost in order to promote the sustainable development of nursing science.

关 键 词：护理成本 护理服务 成本核算 护理管理 

分 类 号：R47[医药卫生—护理学]