The Rationale and Implementation of the Financial Classification of Medical Service Items
- VernacularTitle:《医疗服务项目相关财务归集口径规范》的研制原则与应用
- Author:
Xingyu YANG
1
;
Lihua YU
1
;
Huanhuan CHANG
1
;
Jingjing LANG
1
;
Qin JIANG
1
Author Information
1. 国家卫生健康委卫生发展研究中心 北京 100044
- Publication Type:Journal Article
- Keywords:
National Technical Specification of Medical Service Items(Version 2023);
financial classification of medical service items;
bill classification;
accounting subject;
expense classification in medical record
- From:
Chinese Health Economics
2025;44(7):16-18
- CountryChina
- Language:Chinese
-
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.
