| 卫生服务成本核算方法综述 |
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| 引用本文： | 陈艳,程晓明,盛锋,于跃,李玲. 卫生服务成本核算方法综述[J]. 中国卫生经济, 2004, 23(10): 66-68 |
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| 作者姓名： | 陈艳 程晓明 盛锋 于跃 李玲 |
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| 作者单位： | 复旦大学公共卫生学院,上海市,200032 |
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| 基金项目： | 国家自然科学基金资助项目"城市社区卫生服务成本核算与补偿机制研究"(70173028)申请学科代码:G0406 |
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| 摘 要： | 概述了成本核算在医疗和非医疗领域的应用,详细介绍了目前医疗机构的成本核算方法,并总结了医疗机构实施成本核算的难点和问题。
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| 关 键 词： | 卫生服务成本 成本核算方法 医疗服务机构 阶梯分摊法 成本管理 |
| 文章编号： | 1003-0743(2004)10-0066-03 |
The Method of Cost Accounting in Health Service:Review |
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| Chen Yan,Cheng Xiaoming,Sheng Feng,School of Public Health,Fudan University,Shanghai,PRC. The Method of Cost Accounting in Health Service:Review[J]. Chinese Health Economics, 2004, 23(10): 66-68 |
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| Authors: | Chen Yan Cheng Xiaoming Sheng Feng School of Public Health Fudan University Shanghai PRC |
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| Affiliation: | Chen Yan,Cheng Xiaoming,Sheng Feng,School of Public Health,Fudan University,Shanghai,PRC,200032 |
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| Abstract: | This paper generalizes the application of cost accounting in medical and non-medical field, describes the current methods of cost accounting in medical institution, and finally mentions the difficulties and problems of its implementation. |
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| Keywords: | health service cost accounting method |
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