山东省基层医疗机构中医服务项目成本测算研究

目的了解山东省基层医疗机构中医服务项目成本现状,分析制约基层医疗机构中医事业发展的原因,为中医事业的发展提供建议。方法采用分层抽样的方法在山东省内选取调查样本,用完全成本测算法进行成本测算。结果村卫生室、乡镇卫生院、县中医院和县人民医院三级四类医疗机构开展的中医服务项目中亏损项目比例分别达到了46.90、36.30、39.10和41.90,亏损项目服务量都比较大;其中,中医针灸、推拿和中医外治类等类型服务项目亏损尤为严重。结论中医服务项目存在着普遍亏损现象,中医服务人员的技术劳务价值未能得到充分体现。

The Cost Accounting of Chinese Medicine Service Items in Basic-level Medical Organization of Shandong Province

OBJECTIVE To study the cost situation of Chinese medicine service items in basic-level medical organization of Shandong Province,analyze the reason why the development of Traditional Chinese Medicine（TCM） is holdback in basic-level medical organization,and provide suggestions on development of TCM.METHODS To select the samples in Shandong Province using the multistage stratified random sampling method,and carry on cost accounting with Full cost accounting method.RESULTS In the four kinds of medical institutions,such as village clinics、township health centers、the county TCM hospital and the County people＇s hospital,the defective item proportion in the Chinese medicine service items are respectively 46.90%、36.30%、39.10% and 41.90%,defective item are mostly the services of lager quantity.CONCLUSION The deficit phenomenon is universal in the Chinese medicine service items,and the technical service value of Chinese medicine service personals have not been embodied sufficiently.