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王舒瑶,鲁蓓,韦健,等.经皮冠状动脉介入治疗相关护理项目成本核算研究*[J].中国卫生经济,2023,42(2):77-80.[点击复制] |
WANG Shu-yao,LU Bei,WEI Jian,et al.Study on the Cost Accounting of Nursing Items Related to Percutaneous Coronary Intervention[J].CHINESE HEALTH ECONOMICS,2023,42(2):77-80.[点击复制] |
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| 经皮冠状动脉介入治疗相关护理项目成本核算研究* |
| 王舒瑶,鲁蓓,韦健,袁杨,孟宇,王诗瑜,李朝晖,张宇扬,李庆印 |
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| (中国医学科学院阜外医院医保物价办 北京 100032;中国医学科学院阜外医院医务处 北京 100032;中国医学科学院阜外医院财务处 北京 100032;中国医学科学院阜外医院研究生部 北京 100032;中国医学科学院阜外医院护理部 北京 100032) |
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| 摘要: |
| 目的：探讨经皮冠状动脉介入治疗患者合理的护理服务项目成本核算方法，以期对护理服务价格动态调整提供依据。方法：通过对经皮冠状动脉介入治疗的临床路径进行梳理，提取出护理服务项目并组织专家函询；借鉴以资源为基础的相对价值比率理论构建成本核算模型，在医疗服务全成本基础上，引入技术难度和风险程度因素，对经皮冠状动脉介入治疗护理服务项目进行成本核算。结果：共提取27个护理服务项目，其中24项为现行已有收费项目，其成本均高于收费价格； 3项为新增项目，目前没有收费。结论：长期以来，护理服务项目缺乏合理的定价依据，建议相关部门可以参考本研究的成本测算模型，形成以成本为基础、医院充分参与的价格动态调整机制。 |
| 关键词: 经皮冠状动脉介入治疗 护理服务项目 成本核算 |
| DOI： |
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| 基金项目:国家卫生健康委人才中心中国卫生人才培养项目护理研究子课题(2021-HLYJ-016) |
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| Study on the Cost Accounting of Nursing Items Related to Percutaneous Coronary Intervention |
| WANG Shu-yao,LU Bei,WEI Jian,YUAN Yang,MENG Yu,WANG Shi-yu,LI Chao-hui,ZHANG Yu-yang,LI Qing-yin |
| () |
| Abstract: |
| Objective: Taking the nursing service cost of patients undergoing percutaneous coronary intervention (PCI) as an example，to explore a reasonable cost accounting method so as to provide evidence for nursing service items adjustment. Methods: By sorting out the clinical path of PCI，nursing service items were extracted，and the cost of PCI nursing service items was calculated. Results: A total of 27 nursing service items were extracted，including 24 items of current charged items，and the cost was higher than the charge price. Conclusion: Nursing service items have long been short of reasonable pricing basis. It is suggested that relevant departments should refer to the cost measurement model in this study to improve the cost-based relevant mechanism of dynamic price adjustment with hospitals' participation. |
| Key words: percutaneous coronary intervention nursing service item cost accounting |