多学科诊疗成本核算的原则、思考与方法探讨  

Discussion on the Principles,Thinking and Methods of Multidisciplinary Diagnosis and Treatment Cost Accounting

作　　者：薛林南[1] 线春艳[1] 田霞[1] 谈娜[1] 张静[1] 李春[1] XUE Lin-nan;XIAN Chun-yan;TIAN Xia;TAN Na;ZHANG Jing;LI Chun(Peking University Third Hospital,Beijing 100191,China)

机构地区：[1]北京大学第三医院

出　　处：《卫生经济研究》2020年第2期53-55,共3页

摘　　要：比较多学科诊疗模式与传统诊疗模式的区别,在梳理多学科诊疗管理流程的基础上,提出多学科诊疗成本核算原则和思路,并分别按多学科诊疗中心成本、项目成本、病种成本提出了具体的核算方法。多学科诊疗成本核算既为多学科诊疗项目收费提供了依据、为医院内部绩效分配提供了支持,同时为病种成本管理提供了思路。This paper compared the differences between the multi-disciplinary diagnosis and treatment model and the traditional diagnosis and treatment model,on the basis of combing the multi-disciplinary diagnosis and treatment management process,and proposed the multi-disciplinary diagnosis and treatment cost accounting principles and ideas.Multidisciplinary diagnosis and treatment cost accounting not only provides the basis for multidisciplinary diagnosis and treatment project charges and support for the internal performance allocation of the hospital,but also provides ideas for disease cost management.

关 键 词：多学科诊疗 成本核算 公立医院 

分 类 号：R197.32[医药卫生—卫生事业管理]