| 摘要: |
| 目的 了解我国医疗服务项目成本核算文献研究进展和政策推进情况。方法 检索中国知网、万方数据库、重庆维普数据库1978—2016年医疗服务项目成本核算相关文献和政策文件，进行内容分析。结果 通过对文献研究主题、数量与时间分布的三维匹配，将我国医疗服务项目成本核算演变历程分为起步（1979—1991年）、探索前期（1992—2001年）、探索中期（2002—2009年）、探索后期（2010年至今）4个阶段。结论 不同时期医疗服务项目成本核算政策推进均滞后于学术研究，缺乏政策导向性；医疗服务项目成本核算仍处于探索阶段，亟待标准化；核算技术标准化是医疗服务项目成本核算标准化的核心；未来医疗服务项目成本核算功能应向医疗质量安全成本一体化扩展；夯实核算基础与完善配套政策是开展医疗服务项目成本核算的关键。 |
| 关键词: 医疗服务项目 成本核算 内容分析法 演变历程 |
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| Literature Review of Medical Service Project Cost Accounting in China:Based on Evolution |
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| Abstract: |
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Objective
To summarize the research progress and policy implementation situation of medical service project cost accounting. Methods Literature and policy document on medical service project cost accounting from 1978 to 2016 were obtained from CNKI，Wanfang database and CQVIP database，which were summarized through literature content analysis. Results The changes include four stages, which are initial(1979—1991)，early exploration(1992—2001)，middle exploration(2002—2009) and late exploration stage(2010—)，through the matching of research on the subject，quantity and time. Conclusion The policies of medical services project cost accounting are lagging behind the academic research. The medical service project cost accounting is still in the exploratory stage，and there is the urgent need for standardization. The future medical service project cost accounting function should be extended to the integration of medical quality safety cost. |
| Key words: medical service project, cost accounting, content analysis, evolution |
