基于公立医院财务年报的诊次和床日成本核算方法探索  

Exploration on the Cost Accounting for Outpatient Visits and the Bed-Days in Public Hospitals Based on the Financial Annual Reports

作　　者：吴洁琪 伍丽群 梁小倩 周海龙 蒋理添 吴秉伦 Wu Jieqi;Wu Liqun;Liang Xiaoqian(Shenzhen Health Development Research and Data Management Center,Shenzhen,Guangdong,518028,China;不详)

机构地区：[1]深圳市卫生健康发展研究和数据管理中心,广东深圳518028 [2]中山大学药学院医药经济研究所,广东广州510006 [3]国家卫生健康委卫生发展研究中心,北京100044

出　　处：《中国卫生经济》2024年第11期72-74,86,共4页Chinese Health Economics

基　　金：广东省卫生经济学会2022年科研课题(2022-WJMZ-10)。

摘　　要：当前反映区域公立医院整体水平的诊次和床日成本核算方法尚未成熟,研究从卫生健康行政部门的角度出发,探索了一种基于公立医院财务年报,相对科学、可实践的,核算某一地区公立医院诊次和床日成本的方法,并以深圳市卫生健康委属(管)的公立医院为案例进行验证,以期推动公立医院成本核算方法的创新与应用,发挥成本核算在卫生健康行政部门的辅助决策作用,促进财政投入机制的完善,助力公立医院高质量发展。Currently the diagnosis and bed cost accounting methods reflecting the overall level of regional public hospitals have not yet matured.It explores an relatively scientific and practically accounting method based on the financial annual report of public hospitals to gain the per visit costs and per bed-day costs in a certain area,which can help the decisions of the health administra-tive department.The data from a public hospital owned by Shenzhen Health Commission is used for feasibility verification.It aims to promote the innovation and application of cost accounting method of public hospitals,and for give play to the auxiliary deci-sion-making role for the health administrative department,promote the improvement of the fiscal investment mechanism,and help public hospitals with high-quality development.

关 键 词：公立医院 诊次成本 床日成本 成本核算 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R19.323