上海市公立医疗机构成本核算现状调查与分析

目的 了解上海市公立医院机构开展成本核算工作的现状，提出推进全市公立医疗机构成本核算的政策建议。方法 在文献检索的基础上，针对市级公立医院机构和区属公立医疗机构分别开展专家咨询、问卷调查，并对调查结果进行统计分析。结果 市级公立医疗机构具有良好的院科两级成本核算基础，并已经采用作业成本法开展项目成本核算试点；区属公立医疗机构成本核算工作开展比例不高，核算基础较为薄弱，核算规范和标准不统一。结论 通过建立完善的成本核算体系、开展项目成本核算试点、探索社区卫生服务中心成本核算方法，从全市层面推进公立医疗机构成本核算工作。

Survey and Analysis of the Current Status of Cost Accounting Among Public Medical Institutions in Shanghai

Objective To know the current status of cost accounting among public medical institutions in Shanghai and put forward policy suggestion to promote cost accounting from the whole Shanghai level. Methods On the basis of literature retrieval, expert consultation and questionnaire survey are carried out respectively. Results There is a relatively better basis of cost accounting in tertiary hospitals. However, there are some problems on cost accounting in secondary and primary hospitals, such as a relatively low percentage, weak foundation, non-uniform codes and standards. Conclusion To carry out public medical institution cost accounting in Shanghai by setting up a system, starting activity based costing, studying and exploring methods of cost accounting in primary hospitals.