摘要
经济效益低已成为影响中医药服务发展的主要问题。文章通过分析项目收费标准与实际成本间差值的绝对量和相对量,全面了解不同类型医疗机构中医医疗服务项目的盈亏情况,并从医疗服务价格制定、医疗服务实际成本上升、医院成本管理水平等方面探究项目亏损原因。
Low economic efficiency has become the main problem of the Traditional Chinese Medical （TCM） development. The paper analyze services price and cost difference between absolute and relative amounts, realize the profit and loss situation and reasons of TCM services in various medical institutions, and probe into the project loss reasons from medical service price, medical service cost rising, and the level of hospital cost management.
出处
《中国卫生经济》
北大核心
2012年第10期82-84,共3页
Chinese Health Economics
基金
山东省自然科学基金(ZR2009HZ004)
关键词
中医医疗服务
成本核算
盈亏情况
亏损原因
Traditional Chinese Medicine service
cost accounting
profit and loss situation
loss reasons.
