[1]谭华伟,张培林,颜维华,等.医疗成本核算方法的国际经验及启示[J].卫生经济研究,2020,(02):21-24,27.
　TAN Hua-wei,ZHANG Pei-lin,YAN Wei-hua,et al.International Experience and Implications of Medical Cost Accounting Methods[J].Journal Press of Health Economics Research,2020,(02):21-24,27.
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医疗成本核算方法的国际经验及启示
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年02期
页码:
21-24,27
栏目:
他山之石
出版日期:
2020-02-11

文章信息/Info

Title:
International Experience and Implications of Medical Cost Accounting Methods
作者:
谭华伟1; 2; 张培林1; 2; 颜维华1; 2; 刘 宪1; 2; 程 伟1; 2; 张 云1; 2; 皮 星1; 2; 林 子3
1.重庆市医院成本管理研究中心，重庆 400700
2.重庆市第九人民医院（西南大学附属医院），重庆 400700
3.重庆市卫生服务中心，重庆 400020
Author(s):
TAN Hua-wei; ZHANG Pei-lin; YAN Wei-hua; LIU Xian; CHENG Wei; ZHANG Yun; PI Xing; LIN Zi
Chongqing Hospital Cost Management Research Center，Chongqing 400700，China
关键词:
医疗成本核算; 方法体系化; 国际经验
Keywords:
medical cost accounting; methodology; international experience
分类号:
R19
文献标志码:
A
摘要:
重点介绍发达国家医疗成本核算目的与对象、成本分类、基础数据收集、成本计算、质量监管等方法学体系。在此基础上，提出完善我国医疗成本核算的可能路径：加强医疗成本核算方法学体系化研究、强化医疗成本核算的基础性支撑作用、开发医疗成本核算数据评价工具。
Abstract:
This paper focused on the methodological systems of medical cost accounting purposes and objects，cost classification，basic data collection，cost calculation，and quality supervision in developed countries. On this basis，the possible ways to improve China's medical cost accounting are proposed: strengthening the systematic research of medical cost accounting methodology，strengthening the basic supporting role of medical cost accounting，and developing medical cost accounting data evaluation tools.

参考文献/References:

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更新日期/Last Update: 2020-02-11