精神卫生护理服务项目成本核算  

Costing Accounting for Nursing ServiceItems of Mental Health

作　　者：王书平[1] 于静涛[2] 王宝军[3] 王坤[4] 白雪[1] 孙永发[1] 李雪[2] 陈云香[2] 吴华章[2] 

机构地区：[1]卫生部卫生发展研究中心卫生政策研究室,北京100191 [2]中国医科大学,辽宁沈阳110001 [3]河北省第六人民医院,河北保定071000 [4]华中科技大学同济医学院,湖北武汉430074

出　　处：《中国医院管理》2012年第12期63-64,共2页Chinese Hospital Management

摘　　要：目的为调整精神卫生护理服务项目的收费标准提供依据。方法采用全成本核算和剔除财政补助收入的成本核算方法。结果精神特级护理成本为7.70元/小时,剔除财政补贴后成本为7.40元/小时;一级和二级护理成本为135.00元/日和63.50元/日,而剔除财政补助后成本为130.50元/日和61.40元/日。结论应提高精神科的护理服务项目的收费标准,标准应该体现护理级别。收费标准的确定按照护理服务项目的成本和剔除财政补助后的成本确定。Objective To provide a basis to improve the services charges of mental health of grading nursing care. Method Using the full-cost-accounting and eliminating financial assistance income costing to account the cost of nursing. Result The cost of critical care of mental health is 7.70 yuan per hour and after eliminating the financial assistance, the cost is 7.40 yuan per hour. The cost of grade one and grade two are 135.00 yuan per day and 63.50 yuan per day. After eliminating the financial assistance, the cost is 130.50 yuan per day and 61.40 yuan per day accordingly. Conclusion It is suggested that the charges of nursing care of mental health should be improved, and the standards should reflect the nursing grade. The standards of charge should be determined by the cost of nursing care and the financial assistance elimination.

关 键 词：精神卫生 护理服务项目 成本核算 

分 类 号：R47[医药卫生—护理学]