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目的:研究省级中医药总费用机构流向法核算体系,为其他各省市的中医药总费用核算工作提供方法学支持。方法:机构流向法、个案库汇总法、系数分摊法。结果与结论:本研究首次构建基于个案库汇总的方法核算省级中医药总费用,方法创新,结果相对准确;可能高估了中医类机构费用;可能低估了非中医类机构的财政项目补助收入;核算工作需要数据量较大,需要多部门共同协作。
OBJECTIVE: To study the flow accounting method of provincial-level total cost of medical institutions and provide methodological support for the calculation of the total cost of Chinese medicine in other provinces and cities. Methods: institutional flow method, case pool summary method, coefficient assignment method. RESULTS AND CONCLUSION: This study, for the first time, constructs a method based on a case pool to calculate the total cost of provincial TCM and innovates the method with relatively accurate results. It may overestimate the cost of TCM institutions. It may underestimate the financial subsidy income of non-TCM institutions ; The accounting work requires a large amount of data, requiring multiple departments to work together.