| 发达国家医院成本核算进展及对我国的启示 |
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| 引用本文： | 李勇,李卫平.发达国家医院成本核算进展及对我国的启示[J].卫生经济研究,2007,0(5):3-8. |
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| 作者姓名： | 李勇 李卫平 |
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| 作者单位： | 卫生部卫生经济研究所,北京,100083 |
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| 摘 要： | 发达国家医院成本核算研究领先于我国,研究范围从最初的简单成本核算发展为成本管理,研究成果广泛用于需方支付、供方管理、第三方监管等领域。通过对发达国家不同阶段出现的医院成本核算方法典型研究的介绍和评价,预测其未来研究方向,提出我国医院成本核算研究的建议。
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| 关 键 词： | 患者成本法 疾病诊断相关组法 作业成本法 医院成本核算 |
| 文章编号： | 1004-7778（2007）05-0003-06 |
| 收稿时间： | 2006-12-30 |
| 修稿时间： | 2006年12月30 |
Development of hospital cost accounting in developed country and its suggestions to our country |
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| LI Yong,LI Wei-ping.Development of hospital cost accounting in developed country and its suggestions to our country[J].Health Economics Research,2007,0(5):3-8. |
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| Authors: | LI Yong LI Wei-ping |
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| Institution: | Health Economics Institute, Ministry of Health, Beijing 100083, China |
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| Abstract: | Hospital cost accounting in developed country kept ahead of our country.Their study developed from cost accounting to cost management,and broadly used in demand side payment,provider management and the third party supervision.By introducing typical cost accounting methods in hospitals of different period,this article figured out its new development and provided suggestions to hospitals in our country. |
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| Keywords: | patient costing DRGs active-based costing hospital cost accounting |
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