社区基本公共卫生服务按绩效支付的成本因素探讨  

Cost Factors of Performance Related Pay in Community Basic Public Health Service

作　　者：万美霞[1] 陈永年[1] 

机构地区：[1]江苏建康职业学院,江苏省南京市210029

出　　处：《中国全科医学》2011年第31期3549-3551,共3页Chinese General Practice

摘　　要：目的探索解决对基层医疗卫生机构承担的公共卫生服务按绩效支付的具体方法。方法对于每一类公共卫生服务,借鉴作业成本法的思想,按照4个步骤测算成本。结果归纳出9类基本公共卫生服务的年成本和平均每位服务对象的成本测算公式,并举例说明其应用。结论建议政府机构可以用每位服务对象的成本乘以实际提供的服务量,再乘以该服务的质量调整系数和满意度调整系数,作为该服务的考核及拨款依据。Objective To explore the complete methods to resolve performance related pay in public health service undertaken by medical and health institutions at grass root level. Methods By referring to the activity-based costing idea,the costs for each type of the basic public health services were estimated through four steps. Results Cost calculation formulas for yearly costs of basic public health services of nine types and for average individual cost of service receiver were concluded,and their applications were also explained with examples. Conclusion It is suggested that the government organization could take the evidence for service assessment and appropriation through multiplying the cost of each service receiver by the actually provided amount of services,and by the service quality adjustment coefficient and satisfaction adjustment coefficient.

关 键 词：社区 公共卫生服务 绩效 成本 

分 类 号：R197[医药卫生—卫生事业管理]