单病种付费下公立医院项目成本核算实践应用  

Practical Application of Project Cost Accounting in Public Hospitals under Single-Disease Payment

作　　者：李乐波[1,2] 吴强[1] LI Lebo;WU Qiang(Shaoxing People's Hospital,Shaoxing 312000,China;Shaoxing Hospital of Zhejiang University,Shaoxing 312000,China;Shaoxing Maternal and Child Health Hospital Shaoxing,Shaoxing 312000,China)

机构地区：[1]绍兴市人民医院//浙江大学绍兴医院,浙江绍兴312000 [2]绍兴市妇幼保健院,浙江绍兴312000

出　　处：《现代医院》2018年第12期1761-1763,共3页Modern Hospitals

基　　金：浙江省医药卫生科技计划项目(2016KYB312);浙江省卫生经济学会资助课题;浙江省医院可持续发展华润三九研究基金项目(2015ZHA-HRSJ208);浙江省康恩贝医院管理软科学研究项目一类课题(2016ZHA-KEB105);浙江省医院可持续发展正大天晴研究项目重点项目(2017ZHA-ZDTQ103);绍兴市哲学社会科学研究“十三五”规划2018年度重点课题(135380)

摘　　要：为进一步缓解公立医院"看病贵"的问题,很多地区医保主管部门尝试采用单病种支付方式。但由于实际情况的差异,各家公立医院单病种费用结果参差不齐。笔者通过采用统一的项目成本核算方法,提高数据的可比性,从中找出存在差异的原因,用于指导公立医院进一步完善内部管理。In order to further alleviate the problem of“expensive medical treatment”in public hospitals,many local medical insurance authorities try to adopt single-disease payment.However,because of the different realities,the cost of single-disease in public hospitals is uneven.In this paper,a unified project cost accounting method is adopted to improve the comparability of data.By this way,the reasons for the differences were found out to guide public hospitals to further improve internal management.

关 键 词：单病种付费 公立医院 项目成本核算 实践应用 

分 类 号：R197.323[医药卫生—卫生事业管理]