成都市基本公共卫生项目实际成本与标准成本测算研究  

Actual costs and standard costs of basic public health service in Chengdu

作　　者：杨练[1] 景琳[1] 张雪莉[1] 丁富军[1] 

机构地区：[1]成都中医药大学管理学院,四川成都611137

出　　处：《中国农村卫生事业管理》2013年第5期501-504,共4页Chinese Rural Health Service Administration

基　　金：四川省科技厅软科学项目(2011ZR0062)

摘　　要：目的:测算成都市2010年基层医疗卫生机构基本公共卫生服务项目成本,为政府制定公共卫生财政补偿政策提供依据。方法:抽取30家基层医疗卫生机构,采用时间系数分摊法测算成本,使用标准工作时间矫正获得标准成本。结果:成都市公共卫生服务项目成本最高的项目是社区诊断,为21 537.8元,可测成本中有53.7%的项目标准成本要高于实际成本。结论:影响实际成本的因素很多,机构要提高工作效率,降低成本支出。Objective To estimate the cost of basic public health service in Chengdu in 2010,and to provide information for public health finance policy. Methods In all 30 communities btownship health centers were selected by random number. Time distribution coefficient method was used to estimate the actual costs and the standard working time was used to estimate the standard costs. Results The service with highest actual cost in Chengdu was community diagnosis, which was RMB 21537.8 Yuan. About 53.7% of standard cost for item of basic public health service was higher than actual cost. Conclusions There are many factors which associate with the result of the actual cost. The health center should improve the efficiency and reduce the level of resource consumption.

关 键 词：基本公共卫生服务 成本 

分 类 号：R197.1[医药卫生—卫生事业管理]