CAJ | 학술논문

为了探索更合理、科学的社区卫生服务成本核算方法，进一步完善社区卫生服务成本核算方法体系，在目前现有的社区卫生服务成本核算方法基础上，分析和借鉴医院成本核算方法，构建了相对科学、完善的社区卫生服务成本核算方法体系：科学划分了部分科室，重新定位间接成本中心分摊方法，根据不同成本核算对象确定不同的成本核算方法，并对项目成本核算提出了改进建议。
위료탐색경합리、과학적사구위생복무성본핵산방법，진일보완선사구위생복무성본핵산방법체계，재목전현유적사구위생복무성본핵산방법기출상，분석화차감의원성본핵산방법，구건료상대과학、완선적사구위생복무성본핵산방법체계：과학화분료부분과실，중신정위간접성본중심분탄방법，근거불동성본핵산대상학정불동적성본핵산방법，병대항목성본핵산제출료개진건의。
In order to explore more reasonable and scientific accounting method of community health service costs, to improve the accounting method system of community health service cost. In the current existing community health services costing methods, based on the analysis of hospital cost accounting methods system, analyze and imitate the accounting method of hospital costs, establish a more scientific and implemented accounting method system of community health service costs: divide parts of clinics scientifically, redesign the center acollation method of indirect cost, confirm different cost accounting methods for different cost accounting objective and provide suggestion for the improvement of project cost accounting.