卫生资源分配方案的选择与决策是卫生部门各级领导都必须注意解决的重大问题。开展卫生经济学评价是卫生资源分配的有效方法。单纯的成本分析不能称为经济学评价 ,但是经济学评价的各种形式都离不开成本问题。1　几个基本概念成本反映了资源的消耗　成本不仅反映卫生资源的消耗 The choice and decision-making of the distribution plan for health resources is a major issue that must be paid attention to by leaders at all levels of the health sector. Carrying out the evaluation of health economics is an effective way to allocate health resources. Simple cost analysis can not be called economic evaluation, but various forms of economic evaluation are inseparable from the cost problem. A few basic concept costs reflect the cost of resource consumption not only reflects the consumption of health resources