公立医院临床服务类科室交叉成本的分摊方式探索  

Sharing of Cross-Cost of Clinical Services Sections in Public Hospitals

作　　者：周春媛[1] ZHOU Chun- yuan(Department of Finance,People’s Hospital of Peking University,Beijing,100044,China)

机构地区：[1]北京大学人民医院财务处

出　　处：《中国卫生经济》2019年第8期81-82,共2页Chinese Health Economics

摘　　要：随着医疗业务内容的不断发展和变化,公立医院已设置的四大类核算单元和三级医疗成本分摊体系,但仍无法解决临床服务类科室交叉成本分摊的问题,因此造成了临床科室收支不配比的情况。通过分析公立医院临床服务类科室交叉成本的特点及其产生原因,进而采用按收入占比的方法进行临床服务类科室交叉成本分摊。其中,核算单元的准确划分、提高成本核算数据的准确性,对完善医院全成本核算体系、加强医院成本费用分析、开展医疗项目成本核算和医院未来发展具有重要意义。With the continuous development and changes of medical business content,4 types of accounting units and three-level medical cost allocation system had been set up in public hospitals,which could not solve the problem of cross-cost unallocation in clinical service departments,thus resulting in the disproportionate revenue and expenditure of clinical departments.It analyzed the characteristics of cross-cost and the reasons for this situation,and tried to share the cross-cost of clinical service departments according to the proportion of income.The accurate division of accounting units and the improvement of the accuracy of cost accounting data had great significance on improving hospital total cost accounting system,the strengthening of hospital cost analysis,the development of medical project cost accounting and the future development of hospitals.

关 键 词：公立医院 临床服务类科室 交叉成本 成本分摊 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]