| 摘要: |
| 为进一步优化农村孕产妇住院分娩项目投入结构和力度，保障母婴安全，降低孕产妇死亡率和婴儿死亡率，准确核算住院分娩成本提供较科学简便的方法，采用了基于成本发生地进行成本归集的核算方法，收集了我国东、中、西部地区样本县级医院的数据进行了核算和分析，并对存在的问题进行了讨论。 |
| 关键词: 住院分娩 成本核算 方法应用 |
| DOI： |
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| Research on Cost Accounting Methods of Maternal Delivery in the Hospital: Date from the Cost Occurred Place |
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| Abstract: |
| In order to optimize the input structure and intensity of rural maternal delivery hospital project to keep the safety of mothers and infants, to reduce maternal and infant mortality and to provide a scientific and brief way for the further accurate cost accounting in maternal delivery in the hospital, the paper applies the accounting method of cost accumulation based on the cost occurred place on the foundation of the former study of the cost accounting method of maternal delivery in the hospital, to account and analyze the cost of rural maternal delivery in hospital in the East, Central and Western Region in China, and makes a discussion about the existing problems of this method. |
| Key words: delivery in hospital,cost accounting,method application |
