黑龙江省城市社区基本公共卫生服务成本核算与分析  

Cost Accounting and Analysis of Basic Public Health Services in Urban Communities in Heilongjiang

作　　者：李俊洋 刘忠卫[2] 付文琦[1] 陈立轩 刘国祥[1] 赵晓雯[1] LI Jun-yang;LIU Zhong-wei;FU Wen-qi(Harbin Medical University, Harbin, 1.50081, China)

机构地区：[1]哈尔滨医科大学,哈尔滨150081 [2]黑龙江省疾病预防控制中心,哈尔滨150030

出　　处：《中国卫生经济》2018年第6期69-71,共3页Chinese Health Economics

摘　　要：目的:通过对社区卫生机构开展基本公共卫生服务项目的成本核算,为各级政府及相关部门制定合理的项目经费补助标准提供参考。方法:现场访谈和数据采集,掌握基本公共卫生服务项目开展情况,采用完全成本法核算人均成本。结果:11家机构开展12类45项基本公共卫生服务项目的人均总成本为43.46元/人年,其中直接成本35.68元/人年,间接成本为7.78元/人年,人力成本所占比重最大。结论:机构开展基本公共卫生服务项目经费不足以及管理不规范,应引起各级政府及相关部门的重视并采取相应的补偿措施。Objective： Through the cost accounting of the basic public health service project of community health institutions, it provided references for the establishment of reasonable subsidy standards for project funds at all levels of government and relevant departments. Methods： Field interview and data collection were applied to grasp the basic public health service project. Total cost method was applied to calculate per capita cost： Results： The average per eapita cost of 45 basic public health service projects（typed as 12 catagries） in 11 institutions was 43.46 yuan per year for each person, the direct cost was 35.68 yuan per year for each person and indirect cost was 7.78 yuan per person year. Conclusion： The fund of basic public health services was inadequate and the management was not standardized. It should arouse the attention of all levels of government and relevant departments and take corresponding compensation measures.

关 键 词：社区卫生服务 基本公共卫生服务 成本核算 黑龙江 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R197.61