应用临床路径测算病种成本的方法探讨

目的：探讨一种科学的病种核算方法。方法：按临床路径进行病种成本核算，病种成本＝病种临床路径成本＋病种基本成本。结论：医疗改革的进行使社保部门按病种对医院付费成为趋势，在这种形势下，医保部门和医院都需要寻求科学的方法进行病种成本核算。应用临床路径进行病种成本核算切实可行。

Discussion on the method of disease cost accounting by appling clinical pathway

Objective To explore a scientific disease cost accounting. Method Disease cost accounting = disease cost accounting of clinic pathway + disease basis cost accounting.Conclusions It is the tendency with the medical reform for the social security department to pay by disease for the hospitals , as a result, both social security department and hospitals have to resort to the scientific way in terms of cost accounting of disease And it is practical and effective by means of cost accounting for clinic pathway.