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卫生费用是卫生人员和卫生机构在一定时期内,为了提高保健服务而消耗的全部经济资源。卫生费用的研究,就是要从经济学和医学观点出发,科学地阐明卫生费用的概念,研究卫生费用发展变化的特征和趋势,影响卫生费用消长的因素。研究卫生费用的筹措和分配使用,以及评价卫生费用筹措和分配使用情况的方法和标准。卫生费用的理研究是卫生经济学理论研究的重要课题。卫生费用的理论研究有重大的意义。卫生费用的理论研究为卫生费用的统计奠定理论基础,为建立标准化的卫生会计制度创造
Health costs are all the economic resources consumed by health personnel and health institutions in order to improve health services during a certain period of time. The study of health expenditure is to start from the point of view of economics and medicine, scientifically clarify the concept of health costs, study the characteristics and trends of development and changes in health costs, and factors that affect the growth and decline of health costs. Investigate the financing and distribution of health costs, and methods and criteria for assessing the financing and allocation of health costs. The study of health expenditure is an important issue in the theoretical study of health economics. The theoretical study of health costs is of great significance. The theoretical study of health costs lays a theoretical foundation for the statistics of health costs and creates a standardized health accounting system.