| 摘要: |
| 文章从“购买方”职责的完善、资金分配的途径以及基于结构的支付模式三个方面介绍了英国国家医疗服务体系的筹资模式；以剑桥大学医院联合体为例分析了此体系下医院成本管理的重点与策略；从成本核算体系、方法及管理策略三个方面探讨该体系下的医院成本管理。 |
| 关键词: 英国国家医疗服务体系 筹资模式 成本管理 |
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| Tactics of Hospital Cost Administration on Funding Mode Within NHS and its Reference to China：Taking Cambridge University Hospital Alliance as an Example |
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| Abstract: |
| The funding system is summarized within NHS from three aspects, including purchasers’ duty improvement, capacity distribution approach and payment methods based on structure. Through takingCambridge University hospital alliance as an example, the keys and tactics of cost administration are analyzed, and the hospital cost management is explored from cost accounting system, method and management strategies. |
| Key words: NHS, funding mode, cost administration |
