摘要
准确地进行成本测算可以为我国的政府部门制定公共卫生服务项目补偿政策提供重要依据。本文利用文献综述的方法,对成本分类与构成进行了描述,并对国内外常用的两种成本测算方法——自上而下和自下而上法进行了比较分析,比较了各自的优缺点,分析了各自的适用范围和适用条件;最后结合我国开展的公共卫生服务项目,提出在公共卫生服务领域应优先选择自下而上的成本测算方法的建议。
Accurate costing of each item can give a solid base for policymakers to make reimbursement policy for public health service. This article reviewed some national and international literatures on structure and composition of healthcare costing and described classification and structure of costing. In addition,it compared strengths and weaknesses of two popular costing approaches,for example,top-down and bottom up. And analyzed their conditional qualification and scope of application. Finally,we suggested that costing approach of bottom up be a priority when we calculate the cost of public health projects in China.
出处
《中国卫生政策研究》
2010年第9期45-48,共4页
Chinese Journal of Health Policy
基金
国家科技重大专项课题(编号:2008ZX10105)
关键词
公共卫生服务
成本分类
成本测算
比较分析
Public health service
Classification of cost
Costing
Comparative analysis
