县级医院科室的成本核算分摊过程一致性的实践与探讨.pdf

□ 成本核算 《中国卫生经济》 第34卷 第4期 （总第386期） 2015年4月 县级医院科室成本核算分摊过程一致性的实践与探讨* 江蒙喜①，李卫平① 摘 要 本研究通过实践设计一致性的县级医院科室成本核算分摊过程，提高核算结果的可比性以及为准确的项目成本 和病种成本奠定基础。方案通过规范分摊系数字典和分摊系数的采集过程，再依据三级分摊，最终将所有成本分摊到临床服 务类科室。在数据采集过程中发现目前县级医院的信息化建设和管理存在一定的局限性，方案的实施可以完善信息化建设和 管理的局限，同时随着管理的完善可以提高核算的源数据质量。 关键词 科室成本核算；县级医院；分摊；一致性 中图分类号 R1-9；R197 文献标志码 B 文章编号 1003-0743(2015)04-0087-03 DOI 10.7664/CH Exploration and Discussion on the Consistency of Sharing Process of Costing Accounting in Departments of Coun? ty-Level Hospitals/JIANG Meng-xi, LI Wei-ping//Chinese Health Economics, 2015,34(4):87-89 Through practicing and designing the consistency of sharing process of costing accounting in departments of county-lev? Abstract el hospitals, improve the comparability of accounting result and provided the foundation for accurate project cost and the disease cost. The scheme regulated the sharing coefficient dictionary and data collection process. It found that there were certain restriction of infor? mation technology and management of hospitals, the implementation of the scheme could improve the limitations of information technol? ogy and management, at the same time, it could improve the quality of regional data. department cost accounting county-level hospitals apportion; consistency Key words ： ； Lab of Hospital Management and Reform Peking University Health Science Center, Beijing, 100191, China First-author’s address ， LI Wei-ping, E-mail: lwp@nhei.cn Corresponding author 本研究通过在中东西地区各选择一个省份的一个 分摊系数，实现三级分摊的规范统一[1]。 2.1 地级市辖区内的