医疗项目成本核算的现状研究  

RESEARCH STATUS OF MEDICAL PROJECT COST ACCOUNTING

作　　者：徐力新[1] 梁允萍[1] 娄兴汉 

机构地区：[1]广东省人民医院,广东广州510080

出　　处：《现代医院》2014年第5期6-8,共3页Modern Hospitals

基　　金：广东省科技计划项目(编号:2011B061300108)

摘　　要：在对国内医院成本核算研究文献进行系统回顾的基础上,详细地介绍了医疗成本核算发展历程和研究现状,总结出医疗项目成本核算在控制医疗费用、医疗服务定价改革、医改财政补偿、临床路径管理中的作用和现实意义;同时对作业成本法在国内运用状况进行阐述;最后提出一些完善医疗项目成本核算的建议。On the basis of a systematic review of the literature of hospitals cost accounting in China,this paper conducted a detailed description about the history and status of the development of medical cost accounting,and also summarize the significant position of the medical project cost accounting on control of medical costs,medical service pricing reformation,medical reform financial payment and clinical pathways management. Meanwhile it elaborates the domestic application status of the Activity- Based Costing,and finally puts forward some proposals to improve medical project cost accounting.

关 键 词：医疗项目成本核算 现状 意义 作业成本法 建议 

分 类 号：R197.322[医药卫生—卫生事业管理]