重庆市公立医院医疗成本核算结果与分析  

Results and Analysis of Medical Cost Accounting of Public Hospitals in Chongqing

作　　者：张培林 谭华伟 张云 刘宪 皮星 彭琳 程伟 郑万会 方雄鹰 陈菲[2] ZHANG Pei-lin;TAN Hua-wei;ZHANG Yun;LIU Xian;PI Xing;PENG Lin;CHENG Wei;ZHENG Wan-hui;FANG Xiong-ying;CHEN Fei(Chongqing hospital cost management research center,Chongqing 400700,China;不详)

机构地区：[1]重庆市医院成本管理研究中心,重庆400700 [2]重庆医科大学公共卫生与管理学院,重庆400016

出　　处：《卫生经济研究》2021年第11期47-50,54,共5页

基　　金：重庆市社会科学规划项目(2020YBGL98);四川医事卫生法治研究中心课题(YF20-Q14);北碚区科委制度创新项目(2020-37)。

摘　　要：目的:分析重庆市公立医院医疗成本及结构。方法:利用2019年重庆市33家公立医院成本核算数据,比较分析不同等级、不同隶属关系医院的医疗成本及成本要素。结果:2019年重庆市每家公立医院平均医疗成本为97023万元,三级医院是二级医院的2.13倍,市级医院是区县医院的1.94倍;人员经费、药品费、卫生材料费是主要的成本要素。结论:人员经费仍存在一定的提升空间,需警惕药品费和卫生材料费对医务人员劳务技术价值的挤出效应,厘清医疗成本及成本要素在不同医院等级和隶属上出现分化的原因,促进成本管理向成本治理转型,探索建立医院成本治理的风险预警机制。Objective To analyze the medical cost and structure of public hospitals in Chongqing.Methods The cost accounting data of 33 public hospitals in Chongqing in 2019 was used,the medical costs and cost elements of different grades and subordinate hospitals were compared and analyzed.Results In 2019,the average medical cost of each public hospitals in Chongqing was 970.23 million yuan,the tertiary hospitals was 2.13 times that of the secondary hospitals,and the municipal hospitals was 1.94 times higher than that of the county hospitals,personnel funds,medical and sanitary materials cost are the main cost factors.Conclusion There is still some room for improvement in personnel cost.It is necessary to guard against the crowding-out effect of medical and sanitary materials cost on the technical value of medical personnel,and clarify the reasons for the differentiation of medical costs and cost elements in different hospital grades and subordinates,promote the transformation of cost management to cost governance,and explore the establishment of a risk early warning mechanism for hospital cost management.

关 键 词：公立医院 医疗成本 科室成本 成本要素 成本治理 

分 类 号：R197.322[医药卫生—卫生事业管理]