知识经济下中医医疗服务核算问题探讨——以江苏省为例

摘要

知识资源成为医院生产要素的主要因素,其消耗也成为医疗服务成本的构成部分.现行的医院财务会计和成本管理将无形资产的价值摊入管理费用,低估创造发明医学技术、掌握和使用医学技术的人力资源的价值,显然不符合知识经济下医疗服务成本管理的内涵.本文对江苏省内不同地区的中医院的中医科室进行医疗服务成本的调研,分析了目前中医医疗服务成本核算方法中存在的问题.%Knowledge resources become major factors of production factors in hospital; their consumption has also become a component of the cost of medical services. For the current hospital financial accounting and cost control, it takes intangible value into account of administrative expenses, and underestimates the value of innovating medical technology and mastering and using medical technology, which is not meet the connotation of medical service cost control under the condition of knowledge economy. The article makes a study on the medical service cost of hospital of traditional medicine at different regions of Jiangsu Province, and analyzes the problems in the current medical service cost accounting.