中医针灸治疗项目成本核算与补偿标准研究  

Project cost accounting and compensation standard study on traditional Chinese medicine acupuncture treatment

作　　者：李家伟[1] 杨丽[1] 周晔[1] 王峦[1] 张璐莹[1] 沈堂彪[2] 刘仲明[2] 何琦环[2] 程晓明 

机构地区：[1]复旦大学公共卫生学院,上海200032 [2]浙江省卫生厅,杭州310006

出　　处：《中国卫生资源》2014年第2期109-111,共3页Chinese Health Resources

摘　　要：对中医针灸治疗服务项目的实际成本与标准成本测算,并与浙江省执行的收费标准进行比较,为浙江省不同级别中医院中医针灸治疗服务项目收费标准的调整提供参考依据。This paper studies actual cost and standard cost of traditional Chinese medicine （ TCM ）acupuncture treatment and compares them with the charge standards, which can provide a reference for adjusting the price standard of acupuncture treatment project in different levels of TCM hospitals in Zhejiang province.

关 键 词：成本核算 项目补偿 定价标准 

分 类 号：R245[医药卫生—针灸推拿学]