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公共卫生服务项目成本测算主要方法比较
引用本文:朱坤,谢宇,陈祥生. 公共卫生服务项目成本测算主要方法比较[J]. 中国卫生政策研究, 2010, 3(9): 45-48. DOI: 10.3969/j.issn.1674-2982.2010.09.010
作者姓名:朱坤  谢宇  陈祥生
作者单位:1. 中国医学科学院医学信息研究所,北京,100020
2. 中国医学科学院皮肤病研究所,江苏南京,210042
摘    要:准确地进行成本测算可以为我国的政府部门制定公共卫生服务项目补偿政策提供重要依据。本文利用文献综述的方法,对成本分类与构成进行了描述,并对国内外常用的两种成本测算方法——自上而下和自下而上法进行了比较分析,比较了各自的优缺点,分析了各自的适用范围和适用条件;最后结合我国开展的公共卫生服务项目,提出在公共卫生服务领域应优先选择自下而上的成本测算方法的建议。

关 键 词:公共卫生服务  成本分类  成本测算  比较分析
收稿时间:2010-05-10
修稿时间:2010-06-13

Comparison of main costing approaches for public health project
ZHU Kun,XIE Yu and CHEN Xiang-sheng. Comparison of main costing approaches for public health project[J]. Chinese Journal of Health Policy, 2010, 3(9): 45-48. DOI: 10.3969/j.issn.1674-2982.2010.09.010
Authors:ZHU Kun  XIE Yu  CHEN Xiang-sheng
Affiliation:Institute of Medical Information, Chinese Academy of Medical Sciences;Institute of Medical Information, Chinese Academy of Medical Sciences;Institute of Dermatology, Chinese Academy of Medical Sciences
Abstract:Accurate costing of each item can give a solid base for policymakers to make reimbursement policy for public health service. This article reviewed some national and international literatures on structure and composition of healthcare costing and described classification and structure of costing. In addition,it compared strengths and weaknesses of two popular costing approaches,for example,top-down and bottom up. And analyzed their conditional qualification and scope of application. Finally,we suggested that costing approach of bottom up be a priority when we calculate the cost of public health projects in China.
Keywords:Public health service   Classification of cost   Costing   Comparative analysis
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