管理会计与业财融合视角下护士人力成本核算问题分析  

Analysis on the Problems of Nurses'Labor Cost Accounting from the Perspective of Management Accounting and Industry Finance Integration

作　　者：夏培勇 徐迅[2] 殷佳[2] 时玉梅[2] Xia Peiyong;Xu Xun;Yin Jia(Shanghai Shenkang Hospital Development Center,Shanghai,200041,China;Shanghai Sixth People's Hospital,Shanghai,200233,China;不详)

机构地区：[1]上海申康医院发展中心,上海200041 [2]上海市第六人民医院,上海200233

出　　处：《中国卫生经济》2024年第3期85-87,共3页Chinese Health Economics

基　　金：上海市会计学会2020年度学会重点科研项目(SHKJ2020ZD01);上海国家会计学院智库研究项目(SNAIZK202001);2022年东方英才计划领军项目。

摘　　要：护士的工作不但以护理收费项目为主,还参与了大量的其他医疗收费项目,是医院为患者提供医疗服务的重要一环。对于医疗服务项目成本核算中主要资源消耗的人力成本而言,医生(含医技)和护士的人力成本都是最重要的部分,但长期以来护士的人力成本核算工作没有得到充分重视。本研究从管理会计与业财融合的视角出发,分析了护士人力成本及核算的特点,对基于护士人力成本的医疗服务项目成本核算若干问题进行研究和探讨,希望为医院更科学、合理地开展医疗服务项目中的护士人力成本核算提供参考。Nurses not only focus on nursing fees,but also participate in other medical fees,which is an important part of the hospital's medical services for patients.For the main resource consumption-labor cost in medical service project cost accounting,the labor cost of doctors(including medical and technical staff)and nurses is the most important part,but the labor cost accounting of nurses has not been paid enough attention for a long time.From the perspective of management accounting and the integration of industry and finance,it analyzes the characteristics of nurses'labor cost and accounting,and studies and discusses some problems of medical service project cost accounting based on nurses'labor cost,hoping to provide references for hospitals to carry out nurses'labor cost accounting in medical service projects more scientifically and reasonably.

关 键 词：医院 医疗服务项目 护士 人力成本 成本核算 

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]