| 摘要: |
| 在对国内外卫生领域成本核算研究文献进行系统回顾的基础上，重点对国内社区卫生服务项目成本核算方法给予了归类和评述。认为照搬医疗服务项目成本核算方法于社区卫生机构，由于公共卫生与医疗卫生产品性质的不同、社区卫生机构与医院的运营机制的差异，传统方法在适用性上应该受到质疑；而目前国外较为先进的作业成本法要求核算对象具备严格的内部管理规范作为前提，国内社区卫生服务机构应用此法的条件尚欠成熟。因此，研究者需要开发或修正现有成本测算方法，才能得到适用性、前瞻性和通用性更好的社区公共卫生服务成本信息。 |
| 关键词: 社区卫生服务 成本核算 文献研究 |
| DOI： |
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| 基金项目: |
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| Review On Research Situation of Community Health Service Cost in Shenzhen |
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| Abstract: |
| If focuses on classifying estimate approaches of project cost on community health services in China，through a systematic overview on relevant domestic and international researches.Traditional methods that blindly refer to the estimate approach of medical service program should be under question，as the nature and operation systems of public health services and medical services are quite different.However，objectives should firstly own rigorous internal management regulations when applying foreign advanced estimate approaches.Naturally，to extend foreign models is not practical yet.Therefore，researchers need to develop or modify current cost estimate approaches into an applicable and forward-looking one. |
| Key words: community health service,cost estimate,literature study |
