农村医疗卫生服务成本核算研究
摘 要
随着我国农村医疗卫生体系的不断完善，如何科学合理地核算医疗服务成本成为优化资源配置和提升服务质量的关键问题。本研究以农村医疗卫生服务为研究对象，旨在构建一套适用于农村地区的医疗服务成本核算方法，并探讨其对政策制定和实践改进的潜在影响。研究采用定性与定量相结合的方法，首先通过文献分析和实地调研明确农村医疗卫生服务的成本构成及核算难点，随后引入作业成本法（ABC）作为核心工具，结合农村医疗机构的实际运营特点进行模型优化。通过对某省多个乡镇卫生院的实证研究，结果表明，基于作业成本法的核算方法能够更准确地反映医疗服务的真实成本结构，特别是在药品、人力和技术支持等关键环节上具有显著优势。此外，该方法还有效解决了传统成本核算中因间接费用分摊不合理而导致的偏差问题。研究表明，科学的成本核算不仅有助于提高农村医疗机构的财务透明度，还能为政府补贴标准的制定提供重要参考依据。
关键词：农村医疗卫生服务；作业成本法；医疗服务成本核算
STUDY ON THE COST ACCOUNTING OF
RURAL MEDICAL AND HEALTH SERVICES
ABSTRACT
With the continuous improvement of China's rural medical and health system, how to calculate the cost scientifically and reasonably of medical service has become a key problem to optimize resource allocation and improve service quality. Using rural healthcare services, this study aims to construct a set of cost accounting methods for rural areas and explore its potential impact on policy making and practice improvement. The research adopted a combination of qualitative and quantitative methods. Firstly, the cost composition and accounting difficulties of rural medical and health services were clarified through literature analysis and field research. Then, the operation cost method (ABC) was introduced as the core tool, and the model was optimized in combination with the actual operation characteristics of rural medical institutions. Through empirical research on several township health centers in a province, the results show that the accounting method based on the operation cost method can more accurately reflect the true cost structure of medical services, especially with significant advantages in key links such as drugs, manpower and technical support. In addition, this method also effectively solves the deviation problem caused by the unreasonable indirect cost allocation in the traditional cost accounting. Research shows that scientific cost accounting can not only help to improve the financial transparency of rural medical institutions, but also can provide an important reference basis for the formulation of government subsidy standards.
KEY WORDS：Rural medical and health services; operation cost method; cost accounting of medical services
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 农村医疗卫生服务成本核算的研究意义 1
1.3 国内外农村医疗卫生服务成本核算研究现状 2
2 农村医疗卫生服务成本核算的理论基础 2
2.1 成本核算的基本概念与内涵 2
2.2 农村医疗卫生服务的特点与需求分析 3
2.3 成本核算在农村医疗卫生服务中的适用性 3
3 农村医疗卫生服务成本核算的具体方法与应用 4
3.1 成本核算的主要方法概述 4
3.2 农村医疗卫生服务成本核算的关键要素 4
3.3 数据收集与处理的技术路径 5
3.4 不同场景下的成本核算案例分析 6
3.5 方法应用中的问题与改进策略 6
4 农村医疗卫生服务成本核算的影响因素与优化建议 7
4.1 影响成本核算的主要因素分析 7
4.2 地区差异对成本核算的影响评估 7
4.3 政策环境对成本核算的作用机制 8
4.4 提高成本核算效率的优化路径 9
4.5 推动农村医疗卫生服务可持续发展的对策 9
结论 11
致 谢 12
参考文献 13
摘 要
随着我国农村医疗卫生体系的不断完善，如何科学合理地核算医疗服务成本成为优化资源配置和提升服务质量的关键问题。本研究以农村医疗卫生服务为研究对象，旨在构建一套适用于农村地区的医疗服务成本核算方法，并探讨其对政策制定和实践改进的潜在影响。研究采用定性与定量相结合的方法，首先通过文献分析和实地调研明确农村医疗卫生服务的成本构成及核算难点，随后引入作业成本法（ABC）作为核心工具，结合农村医疗机构的实际运营特点进行模型优化。通过对某省多个乡镇卫生院的实证研究，结果表明，基于作业成本法的核算方法能够更准确地反映医疗服务的真实成本结构，特别是在药品、人力和技术支持等关键环节上具有显著优势。此外，该方法还有效解决了传统成本核算中因间接费用分摊不合理而导致的偏差问题。研究表明，科学的成本核算不仅有助于提高农村医疗机构的财务透明度，还能为政府补贴标准的制定提供重要参考依据。
关键词：农村医疗卫生服务；作业成本法；医疗服务成本核算
STUDY ON THE COST ACCOUNTING OF
RURAL MEDICAL AND HEALTH SERVICES
ABSTRACT
With the continuous improvement of China's rural medical and health system, how to calculate the cost scientifically and reasonably of medical service has become a key problem to optimize resource allocation and improve service quality. Using rural healthcare services, this study aims to construct a set of cost accounting methods for rural areas and explore its potential impact on policy making and practice improvement. The research adopted a combination of qualitative and quantitative methods. Firstly, the cost composition and accounting difficulties of rural medical and health services were clarified through literature analysis and field research. Then, the operation cost method (ABC) was introduced as the core tool, and the model was optimized in combination with the actual operation characteristics of rural medical institutions. Through empirical research on several township health centers in a province, the results show that the accounting method based on the operation cost method can more accurately reflect the true cost structure of medical services, especially with significant advantages in key links such as drugs, manpower and technical support. In addition, this method also effectively solves the deviation problem caused by the unreasonable indirect cost allocation in the traditional cost accounting. Research shows that scientific cost accounting can not only help to improve the financial transparency of rural medical institutions, but also can provide an important reference basis for the formulation of government subsidy standards.
KEY WORDS：Rural medical and health services; operation cost method; cost accounting of medical services
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 农村医疗卫生服务成本核算的研究意义 1
1.3 国内外农村医疗卫生服务成本核算研究现状 2
2 农村医疗卫生服务成本核算的理论基础 2
2.1 成本核算的基本概念与内涵 2
2.2 农村医疗卫生服务的特点与需求分析 3
2.3 成本核算在农村医疗卫生服务中的适用性 3
3 农村医疗卫生服务成本核算的具体方法与应用 4
3.1 成本核算的主要方法概述 4
3.2 农村医疗卫生服务成本核算的关键要素 4
3.3 数据收集与处理的技术路径 5
3.4 不同场景下的成本核算案例分析 6
3.5 方法应用中的问题与改进策略 6
4 农村医疗卫生服务成本核算的影响因素与优化建议 7
4.1 影响成本核算的主要因素分析 7
4.2 地区差异对成本核算的影响评估 7
4.3 政策环境对成本核算的作用机制 8
4.4 提高成本核算效率的优化路径 9
4.5 推动农村医疗卫生服务可持续发展的对策 9
结论 11
致 谢 12
参考文献 13
