2012版《全国医疗服务项目规范》成本测算体会  

The Experience of Cost Accounting on the 2012 Edition of The National Medical Service Items Specification

作　　者：朱怡[1] 李建 邓艳华[1] 黄明忠[1] 费杨华[1] 

机构地区：[1]德阳市人民医院,四川德阳618000 [2]德阳市发展与改革委员会,四川德阳618000

出　　处：《中国卫生经济》2014年第5期42-44,共3页Chinese Health Economics

摘　　要：2012版《全国医疗服务项目规范》成本测算是各地下一步制定医疗价格的重要依据。本研究以德阳地区成本测算工作为例,结合《四川省成本监审指导意见》的要求,探讨了如何运用科学的测算方法、测算工具和工作步骤测算出尽量真实的医疗项目成本,并进一步分析了政府主管部门下一步定价时需要考虑的成本因素。Cost accounting of the 2012 Edition of The National Medical Service Price Items Specification is an important basis for designing medical pricing all over the country. Taking the cost accounting in Deyang for instance, based on the requirement of Sichuan Cost Supervision, Admission and Guidance Suggestion, it discusses on how to use scientific accounting method, calculation tools and working steps to estimate exact actual medical cost, it analyzes the c.ost factor that should be considered when the government set the price in further step.

关 键 词：全国医疗服务项目规范 成本测算 实施步骤 

分 类 号：R197.3[医药卫生—卫生事业管理]