论文部分内容阅读
非营利性医院是通过执行政府对医疗收费的统一定价和享受政府的免税来体现的。但现在政府财政补贴的全国平均值已不足5%,医疗收费成为医院主体的运行补偿来源。医疗收费的“贵”与“不贵”的依据是定价的公允性,从价格原理来看,无论什么行业定价,最根本的依据,也是最成熟的方法是成本定价法。而我国医疗定价长期以来一直沿用的是费用测算法。因此,在医院实行全成本核算管理不只是医院自身的管理需要,更应是卫生行业政府执政的基本手段。
Non-profit hospitals are embodied through the implementation of the government’s uniform pricing of medical fees and the enjoyment of the government’s tax exemption. However, the national average of government financial subsidies is now less than 5%, and medical fees have become the main source of compensation for hospital operations. The basis of “expensive” and “not expensive” medical fees is the fairness of pricing. From the price principle, the most fundamental basis and the most mature method regardless of industry pricing is cost pricing. The medical pricing in China has long used the cost measurement algorithm. Therefore, the implementation of full cost accounting management in hospitals is not only the management needs of the hospital itself, but also should be the basic means of government governance in the health industry.