医疗服务项目实际成本与收费标准比较研究

通过对北京市4所三级甲等综合医院20个医疗服务项目的实际成本进行调查分析，主要包括平均实际成本分析、收费标准与成本的差量分析和收费标准与成本差量的极值分析、收费覆盖率分析、收费覆盖率极值分析。调查分析发现大部分项目的实际成本高于现行收费标准。为此，应完善医疗服务项目价格形成机制和健全医疗服务项目价格调整机制，建立科学有效的医疗服务项目价格评价指标体系，以确保其价格的调整效果。

A comparative study of the actual costs of and schedule of fees for medical services

The paper makes a survey and analysis of the actual costs of 20 medical services in 4 third-tier grade-A general hospitals in Beijing, including an analysis of the average actual costs, a differential analysis of the schedule of fees and costs and an analysis of extreme values with regard to the difference between the schedule of fees and costs, an analysis of the fees coverage, and an analysis of extreme values with regard to the fees coverage. It has been discovered through the survey and analysis that the actual costs of the majority of the items exceed the current schedule of fees. For this reason, it is necessary to perfect the formation and readjustment mechanisms for medical services and establish a scientific and effective index system for assessing the prices so as to guarantee the price readjustment results.