医院科室成本核算的国际经验及启示  

International Experience and Enlightenment of Cost Accounting in hospital Departments

作　　者：张培林 谭华伟[1,2] 颜维华 刘宪 程伟[1,2] 张云 皮星[1,2] 林子 ZHANG Pei-lin;TAN Hua-wei;YAN Wei-hua;LIU Xian;CHENG Wei;ZHANG Yun;PI Xing;LIN Zi(Chongqing Hospital Cost Management Research Center,Chongqing 400700,China)

机构地区：[1]重庆市医院成本管理研究中心,重庆400700 [2]重庆市第九人民医院(西南大学附属医院),重庆400700 [3]重庆市卫生服务中心,重庆400020

出　　处：《卫生经济研究》2020年第2期16-20,共5页

基　　金：世界银行项目“医院标准化成本核算专项”(PI26210);重庆市科卫联合医学科研项目(2019QNXM001)

摘　　要：在介绍了美国、日本、越南、菲律宾四国医院科室成本核算的流程、科室分类及归类、成本项目分类、分配基准设置等关键技术的基础上,提出完善我国医院科室成本核算的路径:建立基础数据分类集成机制、提升核算数据可得性和质量,健全医院成本核算科目及编码体系、探索与会计科目对照机制,完善医院科室分类和归类规则、探索学科群和大部制核算机制,探索建立各级分配基准标准库及论证评估机制,探索建立成本核算绩效激励机制、促进核算结果应用升级。Based on the introduction of key technologies such as the cost accounting process,department classification,cost item classification,and allocation benchmark setting in the hospitals of the United States,Japan,Vietnam,and the Philippines,the paper proposed a path to improve the cost accounting of hospital departments in China,including data classification and integration mechanism,improving the availability and quality of accounting data,improving hospital cost accounting subjects and coding systems,exploring the accounting subject comparison mechanism,improving hospital department classification rules,exploring subject groups and large-scale accounting mechanisms,exploring to establish a standard library of allocation benchmarks and an evaluation mechanism at all levels,exploring the establishment of a performance incentive mechanism for cost accounting,and promoting the application of upgrades in accounting results.

关 键 词：医院科室成本核算 科室分类和归类 直接成本 间接成本 

分 类 号：R197.322[医药卫生—卫生事业管理]