医疗成本管理是控制医疗费用上涨过快和提高医院管理水平的一项重要措施,近年来越来越受到卫生经济学界和医院管理界同仁的重视。对医疗服务项目的单项成本分析和核算,能为医疗成本管理提供基础数据,为降低成本、提高工作效率提供依据。本文选择项目独立性强、检查设备变化不大的上海第二医科大学某附属医院心导管检查做单项成本分析,并用台湾地区台大医学院的相同项目资料做比较研究,考 Medical cost management is an important measure to control the rapid rise of medical expenses and improve the level of hospital management. In recent years, medical economics circles and hospital management circles have paid more and more attention to it. The analysis and accounting of individual costs for medical service projects can provide basic data for medical cost management and provide a basis for reducing costs and improving work efficiency. This article selects the single-cost analysis of cardiac catheterization of an affiliated hospital of Shanghai Second Medical University, which has strong independence of the project and little change in inspection equipment, and compares the same items of data from the Taiwan University Medical School in Taiwan.