【摘要】 国外医疗服务的成本核算研究较成熟,但由于经济、文化和卫生体制的差别,很多方法不能直接应用到我国的社区卫生服务成本核算中。在国内,医疗卫生服务成本核算研究较多,主要是医院与科室的成本研究,社区卫生服务方面较少,且多集中在社区公共卫生服务项目。社区卫生服务成本核算研究以传统方法为主,虽有尝试引用作业成本法,但因我国社区卫生服务机构的内部管理规范有待加强,尚处于探索阶段。因此,需要开发适合我国社区卫生服务的成本核算方法,为政府补偿、收支两条线和药品零差价政策的实施提供合理的参考。更多还原

【Abstract】 Cost accounting of health services has been widely used abroad,but because of differences in economy,culture and health system,many methods can′t be adopted in China.There had lots of research on medical services cost accounting in China,but they were more in hospitals than in community health services.Furthermore,research on cost accounting in community health services focused on community public health services.As for the methodology for cost accounting research in community health services,traditional methods were mainly used.Activity-Based Costing(ABC) had been explored,as internal management in community health services was in developing.So suitable cost accounting methods needs to be developed to provide reference for implementing the government compensation,"Revenue and Expenditure in Two Lines" and "Without Added Profit" for Basic Pharmaceuticals更多还原