基于医疗项目成本核算基础的公立医院改革探索

介绍了北京市卫生局开展的11所医院的医疗项目成本核算工作情况，总结了其中8所综合医院的项目成本核算推广工作及取得的“两个层面、七大类”的成果，并从启动了公立医院新型财政补偿机制的试点工作、探索以医疗项目成本为基础归集建立病种成本核算机制、探索以医疗项目成本为基础合理调整医疗服务收费价格机制等方面阐述了北京市构建以医疗项目成本核算为基础的公立医院改革。

Discussion on medical item coat accounting based public hospital reform

The status of medical item cost accounting in 11 hospitals in Beijing was introduced and the experiences and results in 8 general hospitals were summarized. Based on the cost accounting, the pilot reform of new financial compensation mechanism in public hospital was developed. Disease based payment and medical service price mechanism were explored based on the medical item cost accounting. It was the basis of public hospital reform in Beijing.