| 公共卫生机构成本核算的思路、模型和应用 |
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| 引用本文： | 雷海潮,刘泽军,连金萍,侯建林,毛阿燕,胡海宁,虞睿,韦潇,吴国安.公共卫生机构成本核算的思路、模型和应用[J].中国卫生事业管理,2002,18(8):467-468. |
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| 作者姓名： | 雷海潮 刘泽军 连金萍 侯建林 毛阿燕 胡海宁 虞睿 韦潇 吴国安 |
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| 作者单位： | 北京市疾病预防控制(预防医学研究)中心社会医学与卫生经济学研究中心,100013 |
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| 摘 要： | 文章介绍了公共卫生机构成本核算的现况及背景 ,并对成本核算的层次、内容和目的进行了探讨 ,提出了成本核算的思路和理论模型 ,探讨了成本核算在微观和宏观两个层面的应用以及如何在公共卫生机构内组织和实施成本核算工作
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| 关 键 词： | 成本核算 公共卫生服务 价格 |
| 文章编号： | 1004-4663(2002)08-0467-02 |
| 修稿时间： | 2002年4月27日 |
Methodologies, models and application of cost accounting in public health institutions |
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| Haichao Lei,et al..Methodologies, models and application of cost accounting in public health institutions[J].Chinese Health Service Management,2002,18(8):467-468. |
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| Authors: | Haichao Lei |
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| Abstract: | This paper introduced some general information and background for cost accounting in public health institutions as well as the contents and purposes of cost accounting.Methodologies,models and applications for cost accounting were discussed.How to organize and implement cost accounting was suggested in the final part of the paper. |
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| Keywords: | Cost Accounting Public health services Price |
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