中医医疗服务项目盈亏情况及亏损原因分析  

Analysis of Profit and Loss Situation and Loss Reason of Traditional Chinese Medical Services

作　　者：窦蕾[1] 刘庆[2] 尹爱田[1] 刘玉欣[2] 

机构地区：[1]山东大学卫生管理与政策研究中心卫生部卫生经济与政策研究重点实验室,济南250012 [2]山东大学齐鲁医院,济南250012

出　　处：《中国卫生经济》2012年第10期82-84,共3页Chinese Health Economics

基　　金：山东省自然科学基金(ZR2009HZ004)

摘　　要：经济效益低已成为影响中医药服务发展的主要问题。文章通过分析项目收费标准与实际成本间差值的绝对量和相对量,全面了解不同类型医疗机构中医医疗服务项目的盈亏情况,并从医疗服务价格制定、医疗服务实际成本上升、医院成本管理水平等方面探究项目亏损原因。Low economic efficiency has become the main problem of the Traditional Chinese Medical （TCM） development. The paper analyze services price and cost difference between absolute and relative amounts, realize the profit and loss situation and reasons of TCM services in various medical institutions, and probe into the project loss reasons from medical service price, medical service cost rising, and the level of hospital cost management.

关 键 词：中医医疗服务 成本核算 盈亏情况 亏损原因 

分 类 号：R197.1[医药卫生—卫生事业管理]