摘要
随着我国公立医院体制改革的日渐深入,社会统筹与个人账户相结合的保险机制、"以筹定支"的费用补偿原则、医疗费用总量控制和支付方式的变革等加强了对医患双方的约束力度,同时,也使医院成为医疗保险制度中各方利益的交汇点。病种成本核算是探索新的医疗保险制度和补偿方式、保证医院生存和发展的有效途径。本文就目前进行病种成本核算的方法进行归纳和比较,以期为适当病种成本核算方法的选择提供参考和建议。
With the deepening of public hospital system reform in China, a combination of the insurance system of social and personal account, the cost of the principle of compensation and medical fees and the way of change strengthen the constraints doctor and patient. At the same time, the hospitals become the meet of medical insurance system interests. Disease costing has become the new medical insurance system and compensation method, and the of eeffective way hospitals＇ survival and development. Disease costs calculation method summary and comparison with cost accounting method are proposed to provide reference and suggestions for appropriate disease option.
出处
《中国卫生经济》
北大核心
2011年第12期81-83,共3页
Chinese Health Economics
关键词
医院
病种成本核算
方法
hospital
disease cost accounting
method
