社区卫生服务转型健康管理的成本变化测算方法研究  

Research on the Cost Change Estimation Method of the Transformation from Community Health Service to Health Management

作　　者：蒋天武 王克春[2] 徐钦芳[3] 蔡卫平 

机构地区：[1]杭州市长庆潮鸣街道社区卫生服务中心,杭州310003 [2]浙江科技学院经济管理学院,杭州310023 [3]杭州市卫生局,杭州310005 [4]政协杭州市委员会,杭州310006

出　　处：《中国卫生经济》2013年第12期59-61,共3页Chinese Health Economics

基　　金：浙江省社科规划课题(10XGSH01Z)

摘　　要：目的:提出转型健康管理的转型成本测算法。方法:试图用全成本法进行转型成本的核算,但财务科目上不支持,经过理论与实际的探讨,采用成本增加法。成本增加法是指相对于政府投入来讲,转型后增加的服务项目以及新增项目的运行成本。结果:采用成本增加法,实际增加成本的项目是两个,一个是社区基本医疗,另一个是家庭医生制度。结论:通过对杭州市转型成本做计算,得出结论是,成本增加法具有可行性,杭州市的实际转型成本不高。Objective： The transformation cost algorithm of transformation health management is proposed. Methods： The total cost accounting is used to perform the accounting of transformation cost, but the financing project can not support it. Through the theoretical and practical discuss, markup over cost is adopted. Compared to the government input, the markup cost method means the operation cost of increased service project and new-added project after the transformation. Results： By using the markup cost method, there are 2 practical increasing cost projects： community essential medical care and family doctor system. Conclusion： Through calculating the transformation cost of Hangzhou, the conclusion is given that markup o^er cost is practicable and the transformation cost of Hangzhou is not high.

关 键 词：社区卫生服务 转型成本 全成本法 成本增加法 

分 类 号：R197.1[医药卫生—卫生事业管理]