| 引用本文: |
蒋艳,徐阅,洪宝林,等.基于机构流向法的省级中医药总费用核算方法研究[J].中国卫生经济,2017,(11):62-65.[点击复制] |
.The research of accounting method of Traditional Chinese Medicine on provincial level based on the provider distribution method[J].CHINESE HEALTH ECONOMICS,2017,(11):62-65.[点击复制] |
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| 摘要: |
| 摘要：目的：研究省级中医药总费用机构流向法核算体系，为其他各省市的中医药总费用核算工作提供方法学支持。方法：机构流向法、个案库汇总法、系数分摊法。结论：本研究首次构建基于个案库汇总的方法核算省级中医药总费用，方法创新，结果准确；可能高估了中医类机构费用；可能低估了非中医类机构的财政项目补助收入；核算工作需要数据量较大，需要多部门共同协作。 |
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| The research of accounting method of Traditional Chinese Medicine on provincial level based on the provider distribution method |
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| Abstract: |
| Abstract: Objective: To build an accounting system of provincial total Chinese medicine expenditure based on the provider distribution method, and to provide methodological reference for the other provinces. Methods: Provider distribution method, case summary method and coefficient allocation method. Conclusion: This research is based on the case summary method for the first time to calculate the total Chinese medicine expenditure, the method is innovational and the result is accurate. The accounting of Chinese medicine institutions may be overestimated. The financial subsidy of non-Chinese medicine institutions may be underestimated.Accounting work requires a number of data,and needs for multi-sectoral collaboration. |
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