我国护理成本核算存在的问题探讨  

Discussion on the problems of nursing cost accounting in China

作　　者：华龙春 王晨霞[2] 马玉霞[3] 杨琴 唐兰兰 韩琳[2] Hua Longchun;Wang Chenxia;Ma Yuxia;YANG Qin;TANG Lanlan;Han Lin(Gansu University of Chinese Medicine,Gansu 730000 China)

机构地区：[1]甘肃中医药大学,730000 [2]甘肃省人民医院,730000 [3]兰州大学护理学院,730000

出　　处：《全科护理》2018年第20期2454-2456,共3页Chinese General Practice Nursing

基　　金：国家自然科学基金资助项目,编号:71663002。

摘　　要：分析我国护理成本核算中存在的问题,指出我国护理成本核算起步较晚、尚无统一的护理核算标准、信息平台制约护理成本核算发展、护理管理者成本核算意识淡薄,公立医院双重性身份的矛盾加剧导致护理成本核算难以客观真实反映实际情况。针对成本核算过程中出现的问题提出了针对性的建议。It analyzed the problems of the accounting of nursing costs in China.It is pointed out that China′s nursing cost accounting started late,there is no unified nursing accounting standard,information platform restricts the development of nursing cost accounting,and the awareness of cost accounting of nursing managers is weak.The contradiction between the dual status of public hospitals makes the nursing cost accounting difficult to objectively reflect the actual situation.Targeted recommendations were made for problems that occurred during the costing process.

关 键 词：护理成本 成本核算 管理体系 

分 类 号：R197.323[医药卫生—卫生事业管理]