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目的:提出转型健康管理的转型成本测算法。方法:试图用全成本法进行转型成本的核算,但财务科目上不支持,经过理论与实际的探讨,采用成本增加法。成本增加法是指相对于政府投入来讲,转型后增加的服务项目以及新增项目的运行成本。结果:采用成本增加法,实际增加成本的项目是两个,一个是社区基本医疗,另一个是家庭医生制度。结论:通过对杭州市转型成本做计算,得出结论是,成本增加法具有可行性,杭州市的实际转型成本不高。
OBJECTIVE: To propose a method to measure the transformation cost of transitional health management. Methods: Trying to use the full cost method to calculate the transformation cost, but not on the financial subjects, through the discussion of theory and practice, using the cost increase method. The cost increase method refers to the increase of service items after transformation and the operation cost of new items relative to government investment. Results: The cost increase method, the actual increase in cost of the project are two, one is the basic medical community, the other is the family doctor system. Conclusion: Based on the calculation of the transition cost in Hangzhou, it is concluded that the cost increase method is feasible and the actual transition cost in Hangzhou is not high.