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目的:科学测算门诊药事服务成本,为合理制定门诊药事服务费收费水平提供科学依据。方法:通过实地调查浙江省2009-2011年度财务制度较为完善的部分省级医院的药品收支相关情况及医院各项成本情况数据,从医疗服务成本的角度对门诊药事服务费进行核算。结果:浙江省省级医院人均药事服务成本分布在6.17~17.57元、每处方药事服务成本分布在7.28~30.92元;省级专科医院药事服务成本略高于省级综合医院。结论:我国尚无对门诊药事服务费的收费标准及核算方法形成统一意见,应积极探索合理的门诊药事服务费收费标准。
OBJECTIVE: To scientifically calculate the service costs of outpatient medical services and provide a scientific basis for setting reasonable charges for outpatient service charges. Methods: Based on the field survey of the relative receipts and expenditures of medicines in some provincial-level hospitals with relatively complete financial system in 2009-2011 in Zhejiang Province and the data of various costs in hospitals, the out-patient pharmacy service fees were calculated from the perspective of medical service costs. Results: The per capita medical service cost of provincial hospitals in Zhejiang Province was 6.17 ~ 17.57 yuan, and the cost per prescription service was 7.28-30.92 yuan. The cost of medical service at provincial level hospitals was slightly higher than that of provincial general hospitals. Conclusion: There is no unified opinion on the charging standards and accounting methods for outpatient service fees for medical services in our country. We should actively explore reasonable fees for outpatient service charges.