我国公立医院成本核算与补偿机制研究

对具有代表性的4种医疗保障制度进行比较,并就我国医疗保障制度存在的问题与改革提出了建议.我国新医改方案提出了人人享有基本医疗卫生服务的医疗保障理念和全民医保目标,为提高医保水平提供了政策保证.推进全民医保,既要强化各级政府对医保的投入责任,又要发挥医保的引导功能,促使公立医院改进成本核算.

Research on the Cost Accounting and Compensation Mechanism in Public Hospitals in China

To talk about four representative healthcare systems,which are compared to find out the problems in our current healthcare system and the suggestions for the coming reform.The new healthcare reform project raise the thought that basic medical care service should be available to each individual,and the objective of an universal health care,which provide policy guarantee for the improvement of medical care service.To expand universal health care,many endeavors are involved as follows: it is necessary to strengthen the input responsibility of all-level governments,and meanwhile exert the incentive function of medical insurance system in order to promote hospita1s’ cost accounting.