摘要
介绍科室成本核算、项目成本核算、病种成本核算等方法,指出其适应范围和存在的问题,提出公立医院成本核算的发展趋势是与政府财政补偿、医疗服务支付制度改革、绩效评价体系相结合,以便体现公益性质。
The article introduces several cost accounting methods of public hospitals,such as department cost accounting,item cost accounting and disease cost accounting,and discusses the application and issues of all the methods.The trends of cost accounting are the integration between government finance compensation,medical service payment system reform and payment system based on public welfare.
出处
《医学与社会》
2011年第4期1-3,共3页
Medicine and Society
基金
国家自然科学基金项目"我国公立医院公益性财政补偿及其核算体系框架研究"
项目编号为71073063
关键词
公立医院
成本核算
财政补偿
Public hospita1
Cost accounting
Finance compensation
