无形资产成本在医疗服务价格制定中的作用  

TO INVESTIGATE THE ROLE OF INTANGIBLE COSTS IN PRICING OF MEDICAL SERVICES

作　　者：张若兰[1] 林建勋[1] 刘颜[1] 

机构地区：[1]北京大学深圳医院,广东深圳518036

出　　处：《现代医院》2014年第10期1-3,共3页Modern Hospitals

摘　　要：目的研究无形资产成本在医疗服务价格制定中的作用。方法以深圳市几家代表性医院为样本,对现行医疗服务价格体系成本现状进行了分析;对体现无形资产成本的医疗服务价格制定的调节作用和对患者的满意度影响进行了评价。结果现行价格体系中成本构成中没有体现无形资产,对此进行调整的途径是制定科学合理的分档价格。结论必须重视无形资产在医疗服务价格中的作用,在会计核算上体现无形资产成本,有效发挥市场调节功能,引导患者就医流向。Objective To study the role of the intangible assets cost in medical service prices. Method The situation of medical service prices in Shenzhen were analysed. The adjustment effect of the intangible assets cost on the medical service market and patients＇ satisfaction were evaluated. Result Current price did not reflect cost of intangible assets. Divide class must adjust to develop scientific and rational price. Conclusion We should have a o- verall consideration about the role of intangible assets in the medical service price. We should focus on regulating function of intangibles in medical service market, develop grade price and guide the patients＇ direction.

关 键 词：无形资产 成本 价格 医疗服务 

分 类 号：R197.32[医药卫生—卫生事业管理]