医院实施成本核算模式的探讨  

Internal cost accounting models in hospitals

作　　者：刘明 鞠红霞 Liu Ming;Ju Hongxia(Affiliated Hospital of Jining Medical University,Jining City,Shandong Province 272000,China)

机构地区：[1]济宁医学院附属医院,山东省济宁市272000

出　　处：《中国医疗管理科学》2018年第6期46-50,共5页Chinese Journal Of Medical Management Sciences

摘　　要：医疗服务价格调整和医保支付制度的改革要求理顺医疗服务价格和成本之间的关系。目前,多数医院都开展了科室成本核算,但项目成本和病种成本核算情况不容乐观,成本实施医疗服务价格调整的依据不够充分,按病种付费实施难度仍然较大。医疗合作是未来的发展趋势,将来,医院可能需要从检查检验中心购买服务,这也需要理清医疗服务项目成本和价格的关系。在此背景下,文章结合医疗行业的特点,分析了公立医院实施内部成本核算的必要性、主要思路、关键点和现实意义。The adjustment of medical service prices and the reform of medical insurance payment systems require a clearcut relationship between price and cost.While department-based cost accounting has been implemented in most hospitals,the item cost and disease cost accounting remain problematic.Therefore,adjusting the prices of medical services according to their costs still lacks evidence,and it is difficult to fix a price according to disease types.Cooperation in medical service is the developmental trend of health care in the future.Hospitals will purchase services from laboratory examination and testing centers,which also need to clarify the relationship between cost and price of medical services.Under these circumstances,based on the characteristics of the medical industry,this article analyzes the necessity,main thoughts,key points,and practical significance of internal cost accounting in public hospitals.

关 键 词：医院科室成本核算 医疗服务价格调整 市场定价机制 医院公益性 

分 类 号：R197.322[医药卫生—卫生事业管理]