自新制度全面实施以来,各家公立医院成本核算基本都建立了一套完整的体系,其中科室成本核算越来越规范和成熟,而项目和病种成本核算依然缺乏统一规范,数据仅仅满足于报送要求,在分析和管理应用方面缺乏经验。本文从医院管理基础和数据基础出发,研究病种成本核算的基础工作、核算流程、分析应用,试图寻找共性的、规律性的特征信息,以建立一套具有普遍适用性且行之有效的公立医院病种成本核算体系。一、病种成本核算基础工作 Since the full implementation of the new system, the cost accounting of various public hospitals have basically established a complete system in which departmental costing has become more and more standardized and mature. However, the cost accounting for projects and diseases still lacks unified norms and the data are only satisfied Submission requirements, lack of experience in analyzing and managing applications. Based on the hospital management foundation and data foundation, this paper studies the basic work of disease type costing, accounting process, analysis and application, trying to find common, regular characteristics of information, in order to establish a set of universally applicable and effective public hospital Disease cost accounting system. First, the basic principles of cost accounting