“融合病房”科室成本核算实践  

Practice of Cost Accounting in the“Integrated Ward”Department

作　　者：潘娟 PAN Juan(Provincial Hospital Affiliated to Fuzhou University,Fuzhou,Fujian,350001,China)

机构地区：[1]福州大学附属省立医院运营管理部,福建福州350001

出　　处：《中国卫生经济》2025年第3期77-80,84,共5页Chinese Health Economics

基　　金：中国医药会计学会课题(YKXKTXM2024013-1);福建省财政厅课题。

摘　　要：“融合病房”模式打破了传统以单一学科为中心的疾病诊疗模式,多个学科在同一时间、同一地点对同1位患者开展诊疗工作,对科室成本核算提出了新的挑战。设置了“融合病房”单元、各融合学科单元、护理单元,将住院科室分为“融合病房”单元和普通病房单元,在病房单元下设各专业组和护理组,形成“两层级双维度”相对独立的科室核算单元,分别进行收入确认、成本归集与分摊,最后将护理组成本分摊至不同的医疗组,核算“融合病房”模式和各传统学科模式的科室收入和成本,为优化卫生资源配置、学科发展提供数据支撑。The“integrated ward”model breaks the traditional disease diagnosis and treatment model centered on a single discipline,and multiple disciplines carry out diagnosis and treatment work for the same patient at the same time and place,posing new challenges to departmental cost accounting.It is feasible to simultaneously set up integrated ward units,various integrated subject units,and nursing units on the accounting unit.The inpatient departments are divided into fusion ward units and general ward units.Each ward unit is divided into professional groups and nursing groups,forming a two-level,dual dimensional,relatively independent departmental accounting unit.Revenue recognition,cost collection,and allocation are carried out separately.Finally,the nursing group costs are allocated to different medical groups,while the revenue and costs of fusion wards and various traditional disciplines are calculated,providing data support for optimizing resource allocation and disciplinary development.

关 键 词：融合病房 专病中心 科室成本 成本分摊 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F221[经济管理—国民经济]