借鉴企业成本核算方法 进行病种成本核算  

To Make a Cost Accounting of Disease by Means of Cost Accounting for Enterprise

作　　者：文黎敏[1] 王军[1] 张捷[1] 徐嘉玲[1] 

机构地区：[1]四川大学华西医院,成都610041

出　　处：《成都大学学报（自然科学版）》2002年第4期50-52,共3页Journal of Chengdu University（Natural Science Edition）

摘　　要：为了控制医疗费用 ,避免医疗卫生资源浪费 ,必须进行科学病种成本核算 .医疗改革的进行使社保部门按病种对医院付费成为趋势 ,在这种形势下 ,医保部门和医院都需要寻求科学的方法进行病种成本核算 .借鉴企业成本核算的方法进行病种成本核算切实可行 .Cost accounting of disease in scientific way has to be made in order to control medical cost and avoid the wast of medical resources .It is the tendenchy with the medical reform that the social security depatrment pay the hospitals by disease,As result,both social security depqrtment and hospitals have to resort to the scientific way to carry out cost accounting of disease,and it is practical and effective by means of cost accounting of interprise in this regard .

关 键 词：企业 成本核算 病种成本核算 核算方法 医疗费用 成本控制 成本管理 

分 类 号：R197.322[医药卫生—卫生事业管理] F27[医药卫生—公共卫生与预防医学]