The Rationale and Implementation of the Financial Classification of Medical Service Items
Yang Xingyu
Yu Lihua
Chang Huanhuan
Lang Jingjing
Jiang Qin
Abstract：As an important indicator to assess the revenue structure of hospitals,healthcare service revenue can truly reflect the labor value of medical personnel.A unified financial classification is the premise of accurate calculation of revenue structure.Meeting the needs of financial management of medical institutions through mapping with current healthcare service items in various regions,Financial Classification of Medical Service Items has unified the financial classification from the aspects of bill classification,accounting subject and expense classification in medical record.
Keywords：National Technical Specification of Medical Service Items(Version 2023)financial classification of medical service itemsbill classificationaccounting subjectexpense classification in medical record
Publication Date：2025-07-05
Online Publishing Date：2025-08-20(First online date of this platform, not the publication date of the document)
Pages：3( 16-18 )