公立医院医疗技术合作费用核算研究  

Research on the calculation of medical technology cooperation fees in public hospitals

作　　者：孙倩影 李秋萍 王猛[3] 李彦彦 关博元 孙静[1] 张琳[3] SUN Qianying;LI Qiuping;WANG Meng;LI Yanyan;GUAN Boyuan;SUN Jing;ZHANG Lin(Department of International and Domestic Cooperation,Beijing Tiantan Hospital,Capital Medical University,Beijing100070,China;Office of Scientific and Technological Achievements Transformation,Beijing Tiantan Hospital,Capital Medical University,Beijing100070,China;Hospital Administration,Beijing Tiantan Hospital,Capital Medical University,Beijing100070,China)

机构地区：[1]首都医科大学附属北京天坛医院国际国内合作处,北京100070 [2]首都医科大学附属北京天坛医院科技成果转化办公室,北京100070 [3]首都医科大学附属北京天坛医院院办公室,北京100070

出　　处：《中国当代医药》2024年第17期125-129,共5页China Modern Medicine

基　　金：首都医科大学附属北京天坛医院院基金资助课题(2020-YJ-01)。

摘　　要：公立医院开展医疗技术合作工作是医院对外发展的重要途径,在医疗技术合作过程中,进行医疗技术合作费用核算是医院精细化管理的重要方面,而医疗技术合作费用核算是医疗技术合作管理的一个难点。本研究从技术输出医院的角度,阐述了医疗技术合作费用收取的原则和方式,通过运用全成本核算法,厘清医疗技术合作费用的构成,并提供核算方式。研究结果显示,医疗技术合作费用收取需遵循公益为先、互惠共赢、风险防控等基本原则;医疗技术合作费用收取形式主要是按比例收费和定额收费两种;医疗技术合作费用主要由医疗技术合作收益、外派人员的人力成本、接受人员进修成本、医院品牌使用费、外派人员的重置成本和(或)外派人员的机会成本构成。具体核算过程中,外派人员的人力成本、重置成本、医疗机会成本可以通过对成本进行归集、分配获取,外派人员的教学机会成本、科研机会成本、预防机会成本可以在医疗机会成本的基础上赋予系数进行核算,进修费单独收取,医院品牌使用费和医疗技术合作收益需由合作双方本着互惠共赢的原则协商而定。本研究对医疗技术合作费用的构成及核算方式进行分析和探讨,以期对医疗技术合作管理工作提供一定的参考依据。Implementing medical technology cooperation work in public hospitals is essential for the hospital's external development.In the process of medical technology cooperation,the calculation of cooperation fees is an important aspect of the hospital's refined management.However,the calculation of cooperation fees is a difficult point in the management of medical technology cooperation.From the perspective of the technology-exporting hospital,this study describes the principles and methods of medical technology cooperation fee collection,clarifies the composition of medical technology cooperation fees by applying the full-cost accounting method,and provides accounting methods.The study results show that the collection of medical technology cooperation fees should follow the basic principles of public welfare first,mutual benefit,and risk control.There are two main forms of medical technology cooperation fees:proportional fees and fixed fees.The medical technology cooperation fees are primarily composed of the medical technology cooperation revenue,the labor cost of dispatched staff,the cost of training for the receiving staff,the hospital's brand usage fee,the replacement cost of dispatched staff,and/or the opportunity cost of dispatched staff.In the specific accounting process,the labor cost,replacement cost,and medical opportunity cost of dispatched staff can be determined by aggregating and allocating costs.Educational,research,and prevention opportunity costs of the dispatched staff can be given a coefficient based on the the opportunity cost of medical opportunity costs.The training fee is charged separately.The hospital brand usage fees and medical technology cooperation revenue should be negotiated and determined by both parties based on the principle of mutual benefit.This study analyzes and discusses the composition and accounting methods of medical technology cooperation fees to provide some reference managing medical technology cooperation.

关 键 词：公立医院 医疗技术合作 合作费用 合作成本 全成本核算 

分 类 号：R197.3[医药卫生—卫生事业管理]