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1 建立医疗成本核算体系 第一,建立符合价值规律的医疗服务价格体系。医疗服务受市场经济体制的影响和制约,医疗服务收费标准也应符合价值规律的要求,医疗服务的定价要逐步做到含各种消耗,含技术附加值,含劳动的全成本。另外,要建立项目完备、结构合理、标准规范的医疗服务收费项目。天津市卫生局自1995年推行“总量控制、结构调整”以来,已进行了50多项收费标准的调整,基本做到按不含工资的成本收费。这样,就为医院实行医疗成本核算创造了条件。 第二,建立符合卫生事业性质和适应市场经济体制需
1 Establish a medical cost accounting system First, establish a medical service price system that meets the law of value. Medical services are affected and constrained by the market economic system. The charging standards for medical services should also meet the requirements of the law of value. The pricing of medical services must gradually include all kinds of consumption, including added value of technology, including the full cost of labor. In addition, it is necessary to establish a medical service charging project with a complete project, a reasonable structure, and standardized standards. Since the Tianjin Municipal Health Bureau implemented the “total control and structural adjustment” in 1995, it has carried out more than 50 adjustments of the charging standards, basically making it possible to charge at a cost that does not include wages. In this way, conditions are created for hospitals to implement medical cost accounting. Second, the need to establish a quality that meets the needs of the health industry and to adapt to a market economy