摘要
医疗服务价格与成本核算协同机制研究是目前医疗体制改革、公立医院高质量发展的重要方面。如何将医疗服务项目定价与医疗机构成本核算有效衔接是当前面临的最大挑战。本文以T医院急救单独开舱治疗项目为例,通过地方现行成本测算方法、国家区域医疗中心输出地成本测算方法,结合传统作业成本法对比分析,指出政府定价与成本核算失衡的关键所在。基于以上研究,为积极响应政策联动效应,创新性提出在构建精细化成本核算体系的同时,搭建政府定价与医疗机构成本核算动态联动机制,最终实现价格反映成本、成本引导资源、资源优化服务的良性循环。
Research on the synergistic mechanism between medical service prices and cost accounting is a critical aspect of current medical system reform and the high-quality development of public hospitals.Effectively integrating the pricing of medical service items with the cost accounting of medical institutions remains the most significant challenge at present.Taking the emergency standalone hyperbaric oxygen chamber treatment project at T Hospital as an example,this paper conducts a comparative analysis through current local cost calculation methods,cost calculation methods from the output areas of national re-gional medical centers,and traditional activity-based costing(ABC)methods.It identifies the key issues underlying the imbalance between government pricing and cost accounting.Based on these findings,to actively respond to the synergistic effects of poli-cies,this study innovatively proposes that while building a refined cost accounting system,a dynamic linkage mechanism be-tween government pricing and medical institution cost accounting should be established.This aims to ultimately achieve a vir-tuous cycle where prices reflect costs,costs guide resource allocation,and resources optimize service delivery.
作者
王瑶
宋露
侯佳音
WANG Yao;SONG Lu;HOU Jiayin(Peking University First Hospita,Beijing 100034;Peking University First Hospital Taiyuan Hospital,Taiyuan 030000)
出处
《价格理论与实践》
北大核心
2025年第6期119-125,共7页
Price:Theory & Practice
关键词
医疗服务价格
公立医院
成本核算
国家区域医疗中心
medical service prices
public hospitals
cost accounting
national regional medical centers
作者简介
王瑶(1990-),女,汉族,北京市人,管理学硕士,北京大学第一医院财务处副处长。研究方向:财务管理、运营管理及物价管理。
