| 疾病预防控制服务成本核算方法初探 |
| |
| 引用本文： | 许毅,阎正民,陈昌锋.疾病预防控制服务成本核算方法初探[J].现代预防医学,2005,32(6):675-677. |
| |
| 作者姓名： | 许毅 阎正民 陈昌锋 |
| |
| 作者单位： | 四川大学华西公共卫生学院卫生经济教研室,成都,61004l |
| |
| 摘 要： | 目的：探索我国疾病预防控制服务成本核算方法。方法：完全成本核算。结果：在疾病预防控制机构开展完全成本核算，有助于政府或上级主管部门了解疾病预防控制机构的整体效率，便于其做出补偿的决策。结论：疾病预防控制机构应逐步引入成本会计制度，以规范、完善我国疾病预防控制成本核算方法。
|
| 关 键 词： | 成本核算 方法 疾病预防控制服务 |
| 文章编号： | 1003-8507(2005)06-075-03 |
| 修稿时间： | 2004年9月24日 |
ELEMENTARY RESEARCH OF DISEASE CONTROL AND PREVENTION SERVICE COST ACCOUNTING |
| |
| XU Yi,YAN Zheng-min,CHEN Chang-feng.ELEMENTARY RESEARCH OF DISEASE CONTROL AND PREVENTION SERVICE COST ACCOUNTING[J].Modern Preventive Medicine,2005,32(6):675-677. |
| |
| Authors: | XU Yi YAN Zheng-min CHEN Chang-feng |
| |
| Institution: | XU Yi,YAN Zheng-min,CHEN Chang-feng.Department of Health Economics,West China School of Pubilc Health,Sichuan University,Chengdu,610041. |
| |
| Abstract: | Objective:In order to probe into the methods of disease control and prevention service cost accounting in China.Methods:The method of full cost accounting were used.Results:The appliance of full cost accunting in CDC helped the superior department to know the whole effciency of CDC and to make the decision of subsidy.Conclusions:The system of cost-accunting should be applied in CDC ,and then the methods of disease control and prevention service cost accunting could be regulated. |
| |
| Keywords: | Cost Accunting Method Disease control and prevention service |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
