基于健康经济学理论的医院成本管理研究  

Research on hospital cost management based on health economics theory

作　　者：黄静如[1] 陈璐璐 杨琛 HUANG Jingru;CHEN Lulu;YANG Chen(School of Finance and Economics,Jimei University,Xiamen,Fujian Province,361021,PRC)

机构地区：[1]集美大学财经学院,福建省厦门市361021 [2]厦门大学附属翔安医院思明院区,福建省厦门市361000

出　　处：《中国医院》2025年第5期8-11,共4页Chinese Hospitals

基　　金：国家社科规划基金项目(17BGL067);福建省社科基地重大项目(FJ2020JDZ039);福建省社科规划项目(FJ2024B106)。

摘　　要：医院成本管理是医院高质量发展的核心要素,是医疗事业健康发展的重要保障。本文基于健康经济学理论,从健康的外部性、医疗质量的不确定性、医疗服务的信息不对称性、医疗过程委托代理的多重性等视角探讨医疗健康服务的特征,剖析其对医院成本管理的要求,并在树立健康成本理念、加强医疗质量成本管理、完善预付制成本核算和健全医生薪酬成本核算等方面提出对策建议。Hospital cost management is a core element of high-quality hospital development and an essential guarantee for the healthy advancement of healthcare services.Based on health economics theory,this study explores the characteristics of medical and health services from the perspectives of health externalities,the uncertainty of medical quality,information asymmetry in medical services,and the multiplicity of principal-agent relationships in medical processes.It analyzes the implications of these features for hospital cost management and proposes countermeasures such as establishing the concept of health-related costs,strengthening the management of healthcare quality costs,improving cost accounting under prepaid systems,and enhancing physician compensation cost accounting.

关 键 词：医院成本 成本核算 成本管理 健康经济学 

分 类 号：R197[医药卫生—卫生事业管理]