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随着医疗保险制度的逐步实施,开展医疗项目成本核算和病种成本核算越来越具有重要意义,从发展趋势看,以病种为单位进行医疗费用结算将是今后我国医疗保障制度改革的发展方向。目前,大部分医院只以科室为单位进行成本核算,只有少数医院开始进行项目成本核算,病种成本核算基本还未涉及。因此探索一套科学的核算方法,建立病种成本核算模型,为今后开展病种核算是十分有必要的。
With the gradual implementation of the medical insurance system, it is more and more important to carry out cost accounting and cost accounting of medical projects. From the perspective of development, the settlement of medical expenses by unit of disease will be the development of the reform of medical insurance system in the future direction. At present, most hospitals only use department as a unit to carry out cost accounting. Only a few hospitals begin to carry out project costing and the cost accounting of diseases has not been covered yet. Therefore, it is necessary to explore a set of scientific accounting methods and establish a cost accounting model of diseases so as to carry out disease accounting in the future.