| 公立医院项目成本核算方法比较 |
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| 引用本文： | 郭宛丽. 公立医院项目成本核算方法比较[J]. 卫生经济研究, 2011, 0(4): 52-53 |
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| 作者姓名： | 郭宛丽 |
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| 作者单位： | 北京大学第三医院,北京,100191 |
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| 摘 要： | 公立医院项目成本核算无论是对医院自身的经营管理,还是对卫生行政部门的指导定价、财政部门的补偿方案以及卫生系统的改革和发展来说,都具有重要的意义。目前医疗项目成本核算的各种方法在学术界以及实际应用中各有千秋,本文对几种主要的医疗项目成本核算方法进行比较分析,提示其各自的特点和局限性,提出各种方法的适用范围及相关建议。
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| 关 键 词： | 医疗项目成本核算 方法比较 分摊系数 |
Comparison of public hospital project cost accounting methods |
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| GUO Wan-li. Comparison of public hospital project cost accounting methods[J]. Health Economics Research, 2011, 0(4): 52-53 |
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| Authors: | GUO Wan-li |
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| Affiliation: | GUO Wan-li(The Third Hospital of Beijing University,Beijing 100191,China) |
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| Abstract: | Public hospital project cost accounting is important to hospital management,price setting for health bureau,compensation scheme for finance bureau,and health system reform and development.We compared several medical project accounting methods,indicated their characteristics,limits and application scope. |
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| Keywords: | medical project cost accounting method comparison share coefficient |
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