深圳市福田区社区卫生服务实际保健成本的核算结果及分析

目的 调查深圳市福田区社区卫生服务的实际保健成本情况。方法 按照成本核算的方法、公式,对深圳市福田区51个社区卫生服务中心,以2005～2006年年财务数据的成本项目进行现状调查和核算。结果 深圳市福田区2005～2006年社区卫生服务中心每管理1名居民每年的“全成本”为61.44元、“公共卫生保健成本”为43.25元;每管理1份健康档案的“全成本”89.94元、“公共卫生保健成本”为63.32元;扣除至2006年已经执行的政府补偿项目拨款后,尚需要增加的补偿标准为：每名社区居民17.17元或每份健康档案25.13元。结论 政府应加大和完善社区卫生服务补偿机制,加强社区卫生服务的网络建设。建议社区卫生服务补偿经费标准采用“以每管理1名社区居民为单位”进行预算,这更有利于社区卫生服务的财政预算。

Analysis on the Actual Cost of Health Care of Community Health Services in Futian of Shenzhen

Objective Study the heath care cost of Community health services(CHS)in Futian of Shenzhen city.Methods We had a status investigation in 51 CHS centers in Futian district,that the item in calculate formula,and make a calculation on the health care cost with the financial data from 2005 to 2006.Results In Futian of Shenzhen,from 2005 to 2006,the whole cost of CHS was 61.44 yuan,and the health care cost of public health of CHS was 43.25 yuan per inhabitant per year;or the whole cost of CHS was 89.94 yuan,and the health care cost of public health of CHS was 63.32 yuan per health record of inhabitant per year.Deduct the appropriation that has completed until the year 2006,it might to appropriate additionally 17.17 yuan per inhabitant per year,and 25.13 yuan per Health record of inhabitant per year.Conclusion Government should make up compensate for the CHS,and the CHS system ought to be strengthen.We suggest that budget appropriation of CHS adopt with the standard:per inhabitant per year,it can be more beneficial to the budget appropriation of CHS.