| 摘要: |
| 随着我国药品“零加成”政策的推行，医院药剂科的运行方式已经发生了变化，从原来的以利润中心转变为成本费用中心，成为了兼具医技、医辅和行政类科室特点的混合型科室。新形势下正确把握医院药剂科在成本核算中的定位， 科学、合理地核算成本是支付方式改革下医院全成本核算中不能忽视的问题。文章依据《关于印发〈事业单位成本核算具体指引——公立医院〉的通知》(财会〔2021〕 26号)和《关于印发〈公立医院成本核算规范〉的通知》(国卫财务发〔2021〕 4号)文件精神，探讨将药剂科下设的各部门依据不同属性分别纳入相应类别科室进行成本核算，以期推动公立医院高质量成本核算工作和为今后进一步改进相关制度提供可行性方案。 |
| 关键词: 医院 药剂科 成本核算 支付方式改革 |
| DOI： |
| 投稿时间：2023-02-27 |
| 基金项目:上海交通大学中国医院发展研究院2023年度医院管理建设项目(CHDI-2023-B-14)；2022年度上海市卫生健康委员会卫生行业临床研究专项(面上117) |
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| Discussion on the Orientation of Hospital Pharmacy Department in Cost Accounting |
| XIA Pei-yong |
| () |
| Abstract: |
| With the implementation of the drug "zero-plus" policy，the current operation mode of hospital pharmacy has been changed from the original profit center to the cost center，becoming a hybrid department with the characteristics of medical technology，medical auxiliary and administrative departments. The new situation correctly grasps the positioning of the hospital pharmacy department in cost accounting and accounts for its costs in a scientific and reasonable manner is a problem that cannot be ignored in the full cost accounting of hospitals under the reform of payment methods. Based on Specific Guidelines for Cost Accounting of Public Institutions-Public Hospitals and Standards for Cost Accounting of Public Hospitals，it discusses the accounting of various departments under the pharmacy department according to their different attributes，so as to promote the high-quality cost accounting of public hospitals and put forward feasible schemes for further improving the system in the future. |
| Key words: hospital pharmacy department cost accounting payment reform |
