当今时代,医疗服务的价值该如何在价格中得到体现?决策者应该根据怎样的形势作出价格的调整?信息技术可在其中为决策者提供哪些依据?本期,我们采访了多年来致力于医疗机构成本核算研究的北京望海康信科技有限公司(以下简称“望海”)创始人段成卉,请她讲一讲医改中的重点难点及医疗机构如何进行成本核算等问题。 In today’s era, how is the value of health care reflected in the price? What price decision makers should make according to the situation? Where can information technology provide the basis for policy makers? In this issue, we interviewed for many years dedicated to the medical Duan Chenghui, the founder of Beijing Wanghai Kangxin Technology Co., Ltd. (hereinafter referred to as “Wanghai”) who studies the cost accounting of institutions, asked her to talk about the key and difficult problems in the medical reform and how medical institutions make cost accounting.