CAJ | 학술논문

医院成本核算体系的合理构建决定了医疗成本的准确计量，是财务分析和成本管控的基础和关键。而手术室成本是医院成本核算体系的重要组成部分，手术成本的合理归集和计量在某种程度上能够有效推动手术业务的广泛开展；因此手术室成本核算也越来越受到医院财务管理人员的广泛关注。笔者总结了手术室成本核算的发展历程，提出了新的手术室成本核算思路，旨在进一步提高手术室使用效率，顺应医疗业务的发展需求。
의원성본핵산체계적합리구건결정료의료성본적준학계량，시재무분석화성본관공적기출화관건。이수술실성본시의원성본핵산체계적중요조성부분，수술성본적합리귀집화계량재모충정도상능구유효추동수술업무적엄범개전；인차수술실성본핵산야월래월수도의원재무관리인원적엄범관주。필자총결료수술실성본핵산적발전역정，제출료신적수술실성본핵산사로，지재진일보제고수술실사용효솔，순응의료업무적발전수구。
A reasonable hospital cost accounting system which builds an accurate measurement of health care costs is the foundation and key of the financial analysis and cost control .Operation cost is the most important part of the hospital cost accounting, to some extent, operation cost which is reasonable accumulated and measured promotes surgical operations;therefore, it calls more and more financial management attention from financial analyst of the hospital .The author summarizes the development process of cost accounting of operating room, and proposes a new idea of cost accounting of operation room, in order to further improve operating room efficiency and comply with the health care business development needs .