摘要
从医疗项目成本核算出发,指出目前医疗项目成本核算的现状、存在的问题以及对补偿机制的影响。同时,对北京市基于医疗项目成本核算的公立医院补偿机制作了介绍,提出了完善公立医院补偿机制的若干建议,以期对建立科学完善的补偿机制提供一些启示。
From the view of medical project cost accounting, we indicate that the current situation and problems of medical project cost accounting, and its influences on compensation mechanism. Then introduce the compensation mechanism, which based on medical project cost accounting, in public hospitals in Beijing city. Also offer suggestions about improving compensation mechanism of public hospitals, and some inspirations for establish a scientifically compensation mechanism.
关键词
医疗项目
成本核算
政府补偿机制
公立医院
medical items
cost accounting
government compensation mechanism
public hospitals
