| 摘要: |
| 系统分析国内外医疗成本控制研究，重点评述国内医疗成本控制体系建立的现状。目前，国内医院成本控制模式尚未成体系，需建立一套由目标确立、目标实施及目标完成评价3个部分组成的成本控制体系，将管理学、经济学及统计学评价方法相结合，以达到成本控制和绩效评价的目的。 |
| 关键词: 医院 成本控制 模式 |
| DOI： |
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| 基金项目: |
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| Exploration of Hospital Cost Accounting and Control Model in China and Foreign Countries |
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| Abstract: |
| A systematic analysis of cost control research in China and abroad was carried out，focusing on the establishment of cost control system in domestic hospitals. Model of hospital cost control has remained unpaired system. Compared with a variety of cost management of foreign hospitals，domestic hospitals still need to establish a cost control system with three components，including targets setting, target completion and evaluation of targets completion. A complete hospital cost control system also needs to combine the management effectively economic analysis and statistical evaluation to achieve the goal of cost control and performance appraisal. |
| Key words: hospital,cost control,model |
