二级医院等级护理服务成本核算的价值规律研究  

Cost patterns of graded nursing service in second-tier hospitals of Hubei Province

作　　者：张春华[1] 朱小平[2] 刘文非[1] 胡芬[2] 

机构地区：[1]武汉大学中南医院消化内科,湖北武汉430071 [2]武汉大学中南医院护理部,湖北武汉430071

出　　处：《护理学杂志》2013年第2期22-25,共4页

基　　金：湖北省卫生厅2011年优质护理指定专项科研项目

摘　　要：目的从价值规律角度探讨并分析湖北省二级医院等级护理服务现行定价合理性,为等级护理服务合理定价提供科学依据。方法自行设计湖北省"优质护理服务示范医院"等级护理成本核算调查表,对湖北省50所二级医院的221个优质护理服务病房护士长进行调查。结果二级医院一级护理、二级护理、三级护理实际成本分别为(96.80±25.63)元/d、(47.91±11.28)元/d和(9.09±2.06)元/d;一级护理、二级护理、三级护理人力成本分别为(48.52±16.64)元/d、(24.26±8.32)元/d和(4.00±1.37)元/d,一级护理、二级护理、三级护理不计价材料成本不一。结论湖北省二级医院等级护理服务价格与价值严重偏离,不符合价值规律,现行等级护理收费标准不合理,亟待改革。Objective To investigate and analyze whether current pricing for graded nursing service in second-tier hospitals of Hubei Province is reasonable, and to provide scientific evidence for agreeable pricing for graded nursing service. Methods We designed a questionnaire to survey 221 nursing managers in terms of the cost of graded nursing service in their hospital . Results The actual cost of graded nursing service was （96. 804±25.63） RMB/d for grade Ⅰ nursing care, （47.91±11.28） RMB/d for grade Ⅱ , and （9.09±2.06） RMB/d for grade Ⅲ. Nursing labor costs were （48.52±16.64） RMB/d for grade Ⅰ nursing care, （24.26±8.32） RMB/d for grade Ⅱ , and （4.00±1.37） RMB/d for grade Ⅲ. The costs of no charge items varied with different grades of nursing service. Conclusion Current pricing of graded nursing service is not consistent with the actual cost, which goes against the law of value. Current pricing is not reasonalble and needs further reform.

关 键 词：二级医院 等级护理 收费标准 成本核算 价值规律 

分 类 号：R47[医药卫生—护理学] R197.323[医药卫生—临床医学]