《全国医疗服务价格项目规范》项目成本测算方法交流  

Research on the Item Cost Accounting Method of The National Medical Service Price Items Specification

作　　者：邓艳华[1] 陈琳[1] 李建 朱怡[1] 马丽莉[1] 费阳华 黄明忠[1] 

机构地区：[1]德阳市人民医院,四川618000 [2]德阳市发改委成本监审处,四川618000

出　　处：《中国卫生经济》2014年第5期40-41,共2页Chinese Health Economics

摘　　要：目的:通过对《全国医疗服务价格项目规范(2012年版)》项目成本测算的研究,探索医疗服务成本测算的方法与框架设置。方法:对医疗服务项目采用的是分类测算,医院总成本与科室成本采取阶梯式分摊方式,逐级分摊医疗成本,项目成本采用直接分摊与"成本当量法"相结合的方式计算。结果:按照国家对医疗服务项目结构调整的要求,合理分摊了各项医疗服务成本,保证了各项医疗服务项目成本的真实性与准确性。结论:科学、规范的测算方法与框架设置,是医疗服务项目成本测算客观、真实与合理的有力保障,为政府主管部门制定医疗服务项目价格,确定医疗补偿尺度提供真实、可靠的依据。Objective： According to the research on the item cost accounting method of The National Medical Service Price Items Specifwation（2012 Edition）, it explores the method and framework setting of medical service cost measurement. Methods： Classification calculation was applied on medical service items, multistep share way was applied on total costs of hospital and clinical cost, share medical costs by levels, the combined calculation method of direct share and ＂cost equicalent method＂ were applied to calculate the item cost. Results： In accordance with national requirements, it allocated the total cost of the hospital to each medical service item reasonably, and make sure the results are accurate and ohjective. Conclusion： The medical service item cost measurement is depended on the scientific and standard framework set and precise method, to make sure the references provided by medical compensation level were real and reliable.

关 键 词：医疗服务价格项目 成本测算 成本测算方法 

分 类 号：R1[医药卫生—公共卫生与预防医学]