| 摘要: |
| 公立医院医疗服务项目成本中人力成本占医疗服务项目成本的结构比重较大，能够直接体现医务人员技术劳务价值，影响医院长期发展活力。如何能够通过医疗服务项目人力成本的精准核算提高医院成本核算精细化水平，使医院人力资源配置最优，使医院人才技术要素充分发挥效用。文章借鉴“标化工作量”概念的理论基础，以医疗服务检查项目为例， 探索加强医疗服务项目人力成本精准核算的新思路，为实现医院人员精细化管理和医院高质量发展提供精确的数据支持。 |
| 关键词: 公立医院 医疗服务项目 人力成本 精准核算 |
| DOI： |
| 投稿时间：2023-05-30 |
| 基金项目: |
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| Exploration on the Accurate Accounting of Labour Costs for Medical Services in Public Hospitals |
| Lin Shan |
| (Financial Department, Peking University Third Hospital, Beijing, 100191 , China) |
| Abstract: |
| In the cost of medical service projects in public hospitals, labor costs account for a large proportion of the cost of medical service projects, which can directly reflect the value of technical labor services of medical personnel and affect the long-term develop- ment vitality of hospitals. How can we improve the refinement level of hospital cost accounting through the accurate accounting of la- bor costs of medical service projects, optimize the allocation of human resources in the hospital, and make the technical elements of hospital talents fully effective? Drawing on the theoretical basis of the concept of “standardized workload”, it explores new ideas to strengthen the accurate accounting of labor costs for medical services, taking medical service inspection items as an example, and pro- viding accurate data to support the refinement of hospital staff management and high-quality hospital development. |
| Key words: public hospital medical service item labor cost accurate accounting |
