| 社区卫生服务中心家庭护理项目的成本核算 |
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| 引用本文： | 刘锦丹,吕伟波,徐青,王志红. 社区卫生服务中心家庭护理项目的成本核算[J]. 解放军护理杂志, 2010, 27(10): 736-738 |
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| 作者姓名： | 刘锦丹 吕伟波 徐青 王志红 |
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| 作者单位： | 1. 第二军医大学护理学院,上海,200433
2. 上海市杨浦区殷行社区服务中心 |
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| 基金项目： | 上海市重点学科建设项目 |
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| 摘 要： | 目的调查上海市某社区卫生服务中心家庭护理服务流程,构建家庭护理项目成本核算模块,进行项目成本核算。方法采用文献研究、半结构访谈和专家咨询论证家庭护理服务成本核算模块,通过现场调查收集成本数据进行核算。结果社区卫生服务中心7项经常开展的家庭护理服务项目成本均高于现行收费标准。结论政府可适当提高护理项目定价,将家庭护理服务项目纳入医保,以解决家庭护理的成本补偿。
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| 关 键 词： | 家庭护理 成本核算 项目成本核算法 核算模块 |
Study on Item Costs of Home Care Services of Community Health Centers |
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| Liu Jin-dan,Lv Wei-bo,Xu Qing,Wang Zhi-hong. Study on Item Costs of Home Care Services of Community Health Centers[J]. Nursing Journal of Chinese People's Liberation Army, 2010, 27(10): 736-738 |
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| Authors: | Liu Jin-dan Lv Wei-bo Xu Qing Wang Zhi-hong |
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| Affiliation: | (Nursing School,Second Military Medical University,Shanghai,200433,China) |
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| Abstract: | Objective To account the item cost of home care services（HCS）of community health centers by investigating the HCS process and establishing cost-accounting module for HCS.Methods Literature review,semi-structured interview and expert consultation were adopted to demonstrate the cost-accounting module for HCS.The data was collected on-spot investigation to account the cost.Results The actual costs of seven regular service items of HHNS were higher than the current fees in community health centers.Conclusion The government is suggested to rasie the HCS prices appropriatly and expand health insurance coverage to home care service items for implementing cost reimbursement. |
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| Keywords: | home care cost accounting item cost accounting method accounting module |
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