新疆县及县以上非营利性医院医疗服务成本测算

为政府调整收费标准和价格政策,完善医疗补偿机制提供参考,同时为医院开展成本分析与成本控制提供指导。通过不同级别非营利性综合医院医疗服务过程中消耗的物质与人力成本调查,采用成本系数法测算了医院医疗服务成本。结果显示,医院成本系数、扣除财政补助后的医院成本系数、医疗成本系数呈现随医院级别降低而增加的趋势,财政补助对县级医院的生存十分必要。因此,改革财政补助方式,促进医院提高服务能力和服务质量,医院成本控制应着力于人力成本和医用材料。

The Medical Service Cost Accounting of Non-profit Hospitalsabove County Level in Xinjiang

Objective to afford advices for government to regulate charging standard and price policy,to improve the medical compensation system and to guide hospitals to do cost analysis and control.Materials and methods Based on survey of the material and human resources cost in the medical service of various level non-profit hospitals and account the service cost by cost coefficient Results The cost coefficient of a hospital with and without financial compensation,and cost coefficient of medical services increases or decreases with the different levels of the hospital.The financial compensation is the most important for county hospitals.Conclusions Reform of modes of financial supports to enhance the quality and capability of the service and the cost control in hospitals must focus on staff cost and material cost.