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目的:测算成都市2010年基层医疗卫生机构基本公共卫生服务项目成本,为政府制定公共卫生财政补偿政策提供依据。方法:抽取30家基层医疗卫生机构,采用时间系数分摊法测算成本,使用标准工作时间矫正获得标准成本。结果:成都市公共卫生服务项目成本最高的项目是社区诊断,为21 537.8元,可测成本中有53.7%的项目标准成本要高于实际成本。结论:影响实际成本的因素很多,机构要提高工作效率,降低成本支出。
OBJECTIVE: To estimate the cost of basic public health services of primary health care institutions in Chengdu in 2010, and provide the basis for the government to formulate public health financial compensation policies. Methods: Thirty primary health care institutions were drawn, the cost was estimated by using the time coefficient apportionment method, and the standard cost was obtained by using standard working hours. Results: The project with the highest cost of public health service in Chengdu was a community diagnosis of 21 537.8 yuan. The project standard cost of 53.7% of the measurable cost was higher than the actual cost. Conclusion: There are many factors that affect actual costs. Organizations need to increase their work efficiency and lower their costs.