中国卫生质量管理 关键词】临床路径；病种成本；单病种定价 [gap=1156]Key words Clinical Pathway; Diseases Cost; Single Disease Pricing
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With the reform of medicare payment system ,the tendency of hospital cost accounting will develop mote and more,include medical department cost,medical service item cost and DRGs cost,etc .
随着医疗保险支付制度的改革,医院成本核算将逐步向包括科室成本核算、医疗项目成本核算、病种成本核算等在内的成本核算体系发展。
参考来源 - 医保支付制度改革与医院成本核算发展趋势探讨With the reform of medicare payment system ,the tendency of hospital cost accounting will develop mote and more,include medical department cost,medical service item cost and DRGs cost,etc .
随着医疗保险支付制度的改革,医院成本核算将逐步向包括科室成本核算、医疗项目成本核算、病种成本核算等在内的成本核算体系发展。
参考来源 - 医保支付制度改革与医院成本核算发展趋势探讨·2,447,543篇论文数据，部分数据来源于NoteExpress
首先，本文对病种成本管理相关理论和成本核算的相关概念进行了论述。
First, this article discusses disease cost management theory and cost accounting related concept.
同时，医院医疗成本核算应建立包括科室成本核算、医疗项目成本核算和病种成本核算在内的医疗成本核算体系。
In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
答：结核病是一种通过现有的、极具成本效益的工具和药物即可完全治愈的疾病，但是，我们距离达到最终目标还有很长的路要走。
A: TB is a disease that is perfectly curable with very cost-effective tools, drugs that are readily available, but we are still a way from reaching our goals.
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