[1]焦培峻,皮 星,张 云,等.基于项目分类的不同等级医院医疗服务项目成本补偿比较研究[J].卫生经济研究,2025,42(02):51-54.
　JIAO Peijun,PI Xing,ZHANG Yun,et al.Comparative Study on Cost Compensation of Medical Service Projects in Hospitals of Different Grades based on Project Classification[J].Journal Press of Health Economics Research,2025,42(02):51-54.
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基于项目分类的不同等级医院医疗服务项目成本补偿比较研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
42
期数:
2025年02期
页码:
51-54
栏目:
成本与费用
出版日期:
2025-02-06

文章信息/Info

Title:
Comparative Study on Cost Compensation of Medical Service Projects in Hospitals of Different Grades based on Project Classification
作者:
焦培峻1; 皮 星2; 张 云2; 何孝崇3; 谭华伟2; 4
1.重庆市中医院，重庆 400011
2.重庆市医院成本管理研究中心，重庆 430070
3.陆军军医大学，重庆 400038
4.华中科技大学同济医学院医药卫生管理学院，湖北 武汉430030
Author(s):
JIAO Peijun;  PI Xing;  ZHANG Yun;  HE Xiaochong;  TAN Huawei
Chongqing Hospital of Traditional Chinese Medicine, Chongqing 400011, China
关键词:
医疗服务项目; 成本核算; 成本补偿; 医疗机构
Keywords:
medical service projects;  cost accounting;  cost compensation;  medical institutions
分类号:
R19
文献标志码:
A
摘要:
目的：比较市级统筹区域不同等级医院、不同类别医疗服务项目成本及其补偿率。方法：采用作业成本法，核算G市18家公立医疗机构常见的通用型和复杂型医疗服务项目成本。结果：市级、县级、乡级医疗机构的通用型医疗服务项目整体补偿率分别为13.34%、17.03%、58.37%，复杂型医疗服务项目整体补偿率分别为55.56%、78.08%、46.16%；市级、县级医院的通用型项目成本补偿显著低于乡镇卫生院，县级医院的复杂型项目成本补偿显著高于市级医院和乡镇卫生院。结论：医疗服务项目成本补偿率整体偏低，通用型医疗服务项目成本补偿率显著低于复杂型，不同等级医院之间存在价格交叉补贴效应；需以成本和价值为导向，厘清医疗服务价格动态调整的优先序和协同性。
Abstract:
Objective To compare the costs and compensation rates of medical service projects in hospitals of different grades and categories within a municipal-level coordinated region. Methods Using the operation cost method, the costs of common and complex medical service projects in 18 public medical institutions in City G were calculated. Results The overall compensation rates for common medical service projects were 13.34%, 17.03%, and 58.37% in municipal, county, and township-level hospitals, respectively, and the overall compensation rates for complex medical service project were 55.56%, 78.08%, and 46.16%, respectively. Municipal and county hospitals showed significantly lower compensation rates for common projects compared to township-level hospitals, while county hospitals showed significantly higher compensation rates for complex projects compared to municipal and township-level hospitals. Conclusion The overall cost compensation rates for both common and complex projects are relatively low, with compensation rates for common medical service projects significantly lower than those for complex projects, and there is a cross-subsidization effect of prices among hospitals of different grades. It is necessary to clarify the priorities and synergies of the dynamic adjustment of the prices of medical services guided by costs and values.

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更新日期/Last Update: 2025-02-06