CAJ | 학술논문

目的：提出转型健康管理的转型成本测算法。方法：试图用全成本法进行转型成本的核算，但财务科目上不支持，经过理论与实际的探讨，采用成本增加法。成本增加法是指相对于政府投入来讲，转型后增加的服务项目以及新增项目的运行成本。结果：采用成本增加法，实际增加成本的项目是两个，一个是社区基本医疗，另一个是家庭医生制度。结论：通过对杭州市转型成本做计算，得出结论是，成本增加法具有可行性，杭州市的实际转型成本不高。
목적：제출전형건강관리적전형성본측산법。방법：시도용전성본법진행전형성본적핵산，단재무과목상불지지，경과이론여실제적탐토，채용성본증가법。성본증가법시지상대우정부투입래강，전형후증가적복무항목이급신증항목적운행성본。결과：채용성본증가법，실제증가성본적항목시량개，일개시사구기본의료，령일개시가정의생제도。결론：통과대항주시전형성본주계산，득출결론시，성본증가법구유가행성，항주시적실제전형성본불고。
Objective: The transformation cost algorithm of transformation health management is proposed. Methods: The total cost accounting is used to perform the accounting of transformation cost, but the financing project can not support it. Through the theoretical and practical discuss, markup over cost is adopted. Compared to the government input, the markup cost method means the operation cost of increased service project and new-added project after the transformation. Results: By using the markup cost method, there are 2 practical increasing cost projects: community essential medical care and family doctor system. Conclusion: Through calculating the transformation cost of Hangzhou, the conclusion is given that markup over cost is practicable and the transformation cost of Hangzhou is not high.