| 摘要: |
| 目的 对上海市5家试点医院2013年医疗服务项目成本核算结果进行分析，为推进成本核算工作、调整医疗服务项目价格提供参考依据。方法 采用作业成本法作为科室级医疗服务项目成本核算方法、采用加权平均法作为院级医疗服务项目成本核算方法；从收益情况、成本构成以及单位成本与收费价格比较3个方面展开分析。结果 在现行公立医院补偿模式下，医疗服务项目成本无法完全通过医疗服务收费和财政基本支出补助予以弥补，综合医疗服务类、中医类等体现医务人员技术劳务价值的医疗服务项目亏损严重。结论 在确保稳定的前提下，进一步调整医疗服务价格，通过开展成本核算和比价研究，最终建立以成本和收入结构变化为基础的价格动态调整机制。 |
| 关键词: 医院 医疗服务项目成本 医疗服务项目价格 成本核算 |
| DOI： |
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| Analysis and Research of Medical Service Cost of 5 Pilot Hospitals in Shanghai |
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| Abstract: |
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Objective To analyze the medical service cost of 5 pilot hospitals in Shanghai, to provide basis for medical service price adjustment. Methods Adopting activity-based costing method and weighted average method for costing, and analyzing the costing results from 3 aspects, which are income situation, cost composition and comparison between cost and price. Results Medical service cost cannot be fully compensated through medical charges and government financial aid in the current public hospital compensation mode. Some medical service price is far from the cost. Conclusion It is suggested to put forward cost accounting and price comparison, and establish a dynamic medical service price adjustment mechanism on the basis of cost and income structure. |
| Key words: hospital, medical service cost, medical service price, cost accounting |
