摘要
目的了解湖北省乡镇卫生院(一级医院)等级护理实际成本,为有关部门改革等级护理收费标准提供参考。方法自行设计湖北省一级医院等级护理实际成本调查表,对来自湖北省816所一级医院的护理管理人员进行问卷调查。结果 816所一级医院等级护理实际成本测算,一级护理(79.82±33.68)元/d,是现行收费标准的15.96倍;二级护理(48.10±24.19)元/d,是现行收费标准的24.05倍;三级护理(21.56±17.69)元/d,是现行收费标准的21.56倍。结论湖北省一级医院等级护理价格标准与价值严重偏离,各等级护理实际成本显著高于收费标准。现行等级护理收费标准不合理,有待改革。
Objective To investigate actual cost of grading nursing care in primary hospitals（township hospitals） of Hubei province,and to provide information for government to reform the charges of grading nursing care.Methods Nursing managers working in 816 primary hospitals of Hubei province were surveyed by self-designed questionnaire in terms of the cost of grading nursing care.Results The actual costs measured in 816 hospitals were（79.82±33.68） RMB/d for grade I care,（48.10±24.19） RMB/d for grade Ⅱ care,and（21.56±17.69） RMB/d for grade Ⅲ care,with 15.96,24.05,and 21.56 times current charges.Conclusion The charge of grading nursing service is not fully consistent with its value,and the actual cost of grading nursing care is higher than current charges.The charge of grading nursing care is unreasonable and it should be reformed.
关键词
乡镇卫生院
一级医院
等级护理
实际成本
成本核算
township hospitals
primary hospitals
grading nursing care
actual cost
cost accounting
