【摘要】 目的:探讨新医改背景下医疗项目成本核算的思路、方法及模式。方法:采用作业成本法确定成本对象和成本类别,分析作业和成本动因,明确作业中心,确定间接成本集合,进行成本分析,最终进行核算。结果:手术、内科、护理等医疗项目亏损,医技项目盈利;总体盈不补亏,医疗项目年均亏损额占年均总收入比值高达11.83%。结论:该研究探讨的思路、方法和模式,有助于完善中国公立医院的成本核算与补偿机制研究,提高医院管理水平和体现医务人员真实劳动价值,并为政府加大对公立医院的财政投入提供参考依据。更多还原

【Abstract】 Objective: To analyze ideas,methods and mode in medical costing.Methods: Using activity based costing study object and classification,clear operations center and direct or indirect collection,and analysis and accounting costs.Results: There is financial loss in surgery,internal medicine and nursing departments;while auxiliary clinics departments get profits.Conclusion: Research of cost accounting and compensation mechanism in public hospitals should be improved,the level of management be increased,and some references in government for increasing public hospitals input be provided.更多还原