国家卫生费用核算方法研究对军队的启示  

The Revelation of National Health Expenditure Accounting Method

作　　者：刘俊兰[1] 滕海英[2] 李娅访[1] 熊林平[3] 

机构地区：[1]解放军第254医院,天津300142 [2]第二军医大学基础医学部数理教研室,上海200433 [3]第二军医大学卫生勤务学系卫生事业管理学教研室,上海200433

出　　处：《解放军医院管理杂志》2015年第4期338-340,共3页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：文章阐述我国卫生总费用的核算方法及其研究进展,并结合我军卫生费用在筹资、分配、使用和管理等方面所具有的特殊性,构建军队卫生费用的基本核算体系和方法,提出军队卫生费用核算研究的内容和方法。The national health expenditure accounting method and its advances were described. Account for the particular characteristics of military health expenditure on the funding, allocation, utilization and manage- ment, a method and a basal accounting system of military medical expenditure was established. And some measures and contents of military health expenditure accounting were put forward.

关 键 词：卫生总费用 卫生费用核算 军队卫生费用 启示 

分 类 号：R197.32[医药卫生—卫生事业管理]