医疗服务项目最小计价单元成本要素指数测算方法探索  

Exploration on the Measurement Method of Cost Factor Index on the Minimum Pricing Unit of Medical Service Items

作　　者：蒋帅 JIANG Shuai(The First Affiliated Hospital of Zhengzhou University,Zhengzhou,450052,China)

机构地区：[1]郑州大学第一附属医院财务处,郑州450052

出　　处：《中国卫生经济》2022年第6期38-41,共4页Chinese Health Economics

基　　金：河南省重点研发与推广专项(软科学研究)(222400410559);河南省医学科技攻关计划联合共建项目(LHGJ20200347)。

摘　　要：在政府会计准则制度下,现有医疗服务成本要素被划分为7大类、52小类。医疗服务项目成本要素指数测算有助于适时监测成本变动情况和合理调整医疗服务价格。文章结合文献研究和专家访谈等方式,确定医疗服务项目成本要素的个体指数、类指数和总指数的计算方式,并利用样本数据,实证模拟计算各类医疗服务项目成本要素指数。Under the Government Accounting Standards System,the existing medical service cost factors are divided into 7 categories,52 small classes.The measurement of medical service items cost factor index is helpful to monitor cost changes in time and adjust medical service price reasonably.The calculation for individual index,group index and the total index of medical service items cost factors were determine combined with literature study and expert interview.Based on sample data,the cost factor indexes of various medical services items were calculated by empirical simulation.

关 键 词：医疗服务项目 最小计价单元 成本要素指数 测算方法 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F224.5[经济管理—国民经济]