[1]陈佳颖,吴丹枫.医院病种成本核算方法研究及应用[J].卫生经济研究,2020,(03):46-49.
　CHEN Jia-ying,WU Dan-feng.Research and Application of Hospital Disease Cost Accounting Method[J].Journal Press of Health Economics Research,2020,(03):46-49.
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医院病种成本核算方法研究及应用
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年03期
页码:
46-49
栏目:
成本与费用
出版日期:
2020-03-04

文章信息/Info

Title:
Research and Application of Hospital Disease Cost Accounting Method
作者:
陈佳颖1 ; 吴丹枫1
1.上海市第十人民医院，上海 200072
Author(s):
CHEN Jia-ying; WU Dan-feng
The Tenth People's Hospital of Shanghai，Shanghai 200072，China
关键词:
医院; 病种成本核算; 成本控制; 临床路径
Keywords:
hospital; disease costing; cost control; clinical path
分类号:
R19
文献标志码:
A
摘要:
在新医改背景下，公立医院需理顺医疗服务价格，构建病种成本核算体系，完善内部管理、挖掘成本潜力，以成本控制和绩效评价为导向，实行精细化管理，确保公立医院良性运行。
Abstract:
In the context of the new medical reform，public hospitals need to rationalize the price of medical services，build a cost accounting system for the disease，improve internal management，tap cost potential，and implement refined management oriented to cost control and performance evaluation to ensure the healthy operation of public hospitals.

参考文献/References:

[1] 吴丹枫,吴晓隽,葛言,等.基于临床路径的手术室二级库卫生材料管控平台的建设[J].中国卫生资源,2016,19(3):217-220.
[2] 吴丹枫,王琪.以预算为核心的财务管理一体化信息建设[J].中国卫生经济,2016,35(3):89-92.
[3] 胡文杰，刘敏，徐俊英,等.医院病种成本核算的实践及探索[J].卫生经济研究,2018(7):54-56.
[4] 王成，许涛，孙磊,等.加强公立医院成本核算的几点思考——基于北京市的调研[J].卫生经济研究,2016(1):14-19.

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更新日期/Last Update: 2020-03-04