Volume 12 Issue 2
Mar.  2021
Turn off MathJax
Article Contents
Li Yushu, Yang Shunliang. Establishment and management of clinical use price of donation after citizen's death based on cost accounting[J]. ORGAN TRANSPLANTATION, 2021, 12(2): 123-128. doi: 10.3969/j.issn.1674-7445.2021.02.001
Citation: Li Yushu, Yang Shunliang. Establishment and management of clinical use price of donation after citizen's death based on cost accounting[J]. ORGAN TRANSPLANTATION, 2021, 12(2): 123-128. doi: 10.3969/j.issn.1674-7445.2021.02.001

Establishment and management of clinical use price of donation after citizen's death based on cost accounting

doi: 10.3969/j.issn.1674-7445.2021.02.001
More Information
  • Corresponding author: Yang Shunliang, E-mail: ysliang@medmail.com.cn
  • Received Date: 2020-12-15
    Available Online: 2021-03-19
  • Publish Date: 2021-03-15
  • In recent years, the fields of donation after citizen's death and organ transplantation in China have developed rapidly with remarkable achievements and revolutionary changes in the source of transplant organs.How to transform the development of organ donation and transplantation from high-speed to high-quality growth mode?It is extremely urgent to establish the expenditure and management system of organ donation and transplantation.In this article, the establishment and management of clinical use price of organs from donation after citizen's death were investigated from the perspectives of policy basis, accounting items, accounting methods, price formation and price management, aiming to provide reference for resolving the problem of cost accounting and price determination of clinical use of donated organs.

     

  • loading
  • [1]
    黄洁夫. 中国器官捐献的发展历程与展望[J]. 武汉大学学报(医学版), 2016, 37(4): 517-522. DOI: 10.14188/j.1671-8852.2016.04.001

    HUANG JF. The history and outlook of organ donation in China[J]. Med J Wuhan Univ, 2016, 37(4): 517-522. DOI: 10.14188/j.1671-8852.2016.04.001.
    [2]
    杨顺良, 谭建明. 器官捐献可持续发展策略探讨[J/CD]. 中华移植杂志(电子版), 2014, 8(1): 1-3. DOI: 10.3969/cma.j.issn.1647-3903.2014.01.001

    YANG SL, TAN JM. Strategy of organ donation sustainable development[J/CD]. Chin J Transplant (Electr Vers), 2014, 8(1): 1-3. DOI: 10.3969/cma.j.issn.1647-3903.2014.01.001.
    [3]
    王高玲, 钱小慧. 深化我国医疗服务价格改革的思考[J]. 价格理论与实践, 2014(5): 50-52.

    WANG GL, QIAN XH. Thoughts on deepening the reform of medical service price in China[J]. Price Theory Pract, 2014(5): 50-52.
    [4]
    中华人民共和国国家发展和改革委员会令[EB/OL]. [2017-09-18]. http://www.gov.cn/gongbao/content/2017/content_5244873.htm.
    [5]
    中共中央国务院关于推进价格机制改革的若干意见[EB/OL]. [2015-10-15]. http://www.gov.cn/gongbao/content/2015/content_2953936.htm.
    [6]
    中共中央国务院关于全面实施预算绩效管理的意见[EB/OL]. [2018-09-25]. http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm.
    [7]
    国务院关于批转财政部权责发生制政府综合财务报告制度改革方案的通知[A/OL]. [2017-12-12]. http://www.gov.cn/zhengce/content/2014-12/31/content_9372.htm.
    [8]
    财政部. 关于印发《政府会计制度--行政事业单位会计科目和报表》的通知[A/OL]. [2017-10-24]. http://fgk.mof.gov.cn/law/getOneLawInfoAction.do?law_id=84716.
    [9]
    财政部. 关于印发《事业单位成本核算基本指引》的通知[A/OL]. [2019-12-25]. http://www.gov.cn/xinwen/2019-12/25/content_5463943.htm.
    [10]
    财政部. 财政部印发"关于医院执行《政府会计制度--行政事业单位会计科目和报表》的衔接规定"[J]. 预算管理与会计, 2019(2): 24-32.

    Ministry of Finance of People's Republic of China. The Ministry of Finance issued "regulations on the connection of hospitals'implementation of the government accounting system--accounting subjects and reports of administrative institutions" [J]. Budget Manag Acc, 2019(2): 24-32.
    [11]
    王留根. 《事业单位成本核算基本指引》解读[J]. 预算管理与会计, 2020(7): 61-64.

    WANG LG. Interpretation of basic guidelines for cost accounting of institutions[J]. Budget Manag Acc, 2020(7): 61-64.
    [12]
    张军华. 《事业单位成本核算指引》下的血站成本核算探析[J]. 中国卫生经济, 2020, 39(6): 85-86. DOI: 10.7664/CHE20200621

    ZHANG JH. Discussion on the cost accounting of blood center under guidelines for cost accounting of public institutions[J]. Chin Health Econ, 2020, 39(6): 85-86. DOI: 10.7664/CHE20200621.
    [13]
    谭华伟, 张培林, 颜维华, 等. 医疗成本核算方法的国际经验及启示[J]. 卫生经济研究, 2020, 37(2): 21-24, 27.

    TAN HW, ZHANG PL, YAN WH, et al. International experience and implications of medical cost accounting methods[J]. Health Econ Res, 2020, 37(2): 21-24, 27.
    [14]
    人体器官获取与移植成本核算和经费管理试行办法(草案)[J]. 武汉大学学报(医学版), 2017, 38(6): 965-967.

    Trial measures for cost accounting and fund management of human organ acquisition and transplantation (draft)[J].Med J Wuhan Univ, 2017, 38(6): 965-967.
    [15]
    国家卫生健康委办公厅. 国家卫生健康委办公厅关于印发人体器官获取组织基本要求和质量控制指标的通知[EB/OL]. [2019-02-06]. http://www.nhc.gov.cn/yzygj/pqt/201903/d75497351bf34e3698ff1836158e38d6.shtml.
    [16]
    宋雄, 刘雅娟. 基于DRGs的病种成本核算方法比较研究[J]. 中国医院, 2020, 24(5): 5-8.

    SONG X, LIU YJ. Comparative study on cost accounting methods of diseases based on DRGs[J]. Chin Hosp, 2020, 24(5): 5-8.
    [17]
    黄艾. 作业成本法疾控中心项目成本核算应用--基于政府成本会计改革背景[J]. 新会计, 2020, 134(2): 54-57.

    HUANG A. Application of activity-based costing on the project cost accounting of Centers for Disease Control: based on the background of government cost accounting reform[J]. Mod Acc, 2020, 134(2): 54-57.
    [18]
    段琛, 蔡林. 应用时间驱动作业成本法优化急诊医疗服务流程[J]. 中国卫生质量管理, 2020, 27(2): 72-75. DOI: 10.13912/j.cnki.chqm.2020.27.2.22

    DUAN C, CAI L. Application of time-driven activitybased costing in emergency medical services process optimization[J]. Chin Health Qual Manag, 2020, 27(2): 72-75. DOI: 10.13912/j.cnki.chqm.2020.27.2.22.
    [19]
    彭颖, 李潇骁, 王海银, 等. 澳大利亚公立医院服务价格管理经验及启示[J]. 中国卫生资源, 2017, 20(3): 276-280. DOI: 10.13688/j.cnki.chr.2017.16427

    PENG Y, LI XX, WANG HY, et al. Experience on service price management of public hospitals in Australia and its inspiration for China[J]. Chin Health Resour, 2017, 20(3): 276-280. DOI: 10.13688/j.cnki.chr.2017.16427.
    [20]
    彭颖, 王海银, 龚莉, 等. 上海市医疗服务价格动态调整的经验及启示[J]. 中国卫生经济, 2019, 38(11): 43-47.

    PENG Y, WANG HY, GONG L, et al. Experience and inspiration of dynamic adjustment on medical service price in Shanghai[J]. Chin Health Econ, 2019, 38(11): 43-47.
    [21]
    刘艳瑞. 我国公立医院医疗服务价格形成机制及其改革进程[J]. 价格理论与实践, 2019(5): 31-34.

    LIU YR. Research on the reform of medical service price in public hospitals in China[J]. Price Theory Pract, 2019(5): 31-34
    [22]
    郑胜寒, 陆守坤, 高欢. 关于合理设定医疗服务价格动态调整周期的探讨[J]. 中国总会计师, 2020(5): 108-110.

    ZHENG SH, LU SK, GAO H. Discussion on the reasonable setting of the dynamic adjustment period of medical service price[J]. China Chief Financ Offic, 2020(5): 108-110.
    [23]
    黄豪.公立医院医疗服务价格管理的研究[J].华西医学, 2019, 34(1): 95-99.DOI: 10.7507/1002-0179.201811054

    HUANG H. Research on price management of medical service in public hospitals[J].West China Med J, 2019, 34(1): 95-99.DOI: 10.7507/1002-0179.201811054.
    [24]
    丛鹂萱, 王海银, 谢春艳, 等.澳大利亚医疗服务价格改革绩效评价经验及其启示[J].中国卫生经济, 2019, 38(10): 93-96.DOI: 10.7664/CHE20191025

    CONG LX, WANG HY, XIE CY, et al.The performance evaluation experience on medical service pricing reform in Australia and its enlightenment[J].Chin Health Econ, 2019, 38(10): 93-96.DOI: 10.7664/CHE20191025.
    [25]
    杨顺良, 吴卫真, 蔡锦全, 等.器官捐献协调员的人力资源管理与开发[J].器官移植, 2019, 10(1): 36-40.DOI: 10.3969/j.issn.1674-7445.2019.01.005

    YANG SL, WU WZ, CAI JQ, et al.Human resource management and development of organ donation coordinator[J].Organ Transplant, 2019, 10(1): 36-40.DOI: 10.3969/j.issn.1674-7445.2019.01.005.
    [26]
    张丽芳, 秦江梅, 张艳春, 等.基层医疗卫生机构实行"公益一类财政供给、公益二类绩效管理"的实践与成效研究[J].中国全科医学, 2020, 23(1): 1-6, 13.DOI: 10.12114/j.issn.1007-9572.2020.00.093

    ZHANG LF, QIN JM, ZHANG YC, et al.Practice and effect of "first-class financial supply, second-class performance management" plan in primary health care institutions[J].Chin Gen Pract, 2020, 23(1): 1-6, 13.DOI: 10.12114/j.issn.1007-9572.2020.00.093.
  • 加载中

Catalog

    通讯作者: 陈斌, bchen63@163.com
    • 1. 

      沈阳化工大学材料科学与工程学院 沈阳 110142

    1. 本站搜索
    2. 百度学术搜索
    3. 万方数据库搜索
    4. CNKI搜索

    Figures(1)

    Article Metrics

    Article views (477) PDF downloads(75) Cited by()
    Proportional views
    Related

    /

    DownLoad:  Full-Size Img  PowerPoint
    Return
    Return