Literature Review of Medical Service Project Cost Accounting in China: Based on Evolution
Abstract：Objective To summarize the research progress and policy implementation situation of medical service project cost accounting.Methods Literatures and policy documents on medical service project cost accounting from 1978 to 2016 were obtained from CNKI,Wanfang database and CQVIP database,which were summarized through literature content analysis.Results The changes include four stages,which are initial (1979-1991),early exploration (1992-2001),middle exploration (2002-2009) and late exploration stage (2010-),through the matching of research on the subject,quantity and time.Conclusion The policies of medical services project cost accounting are lagging behind the academic research.The medical service project cost accounting is still in the exploratory stage,and there is the urgent need for standardization.The future medical service project cost accounting function should be extended to the integration of medical quality safety cost.
Keywords：medical service projectcost accountingcontent analysisevolution
Publication Date：2017-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 36-39 )