我们认为,要充分考虑到技术难度等人力资本成本差异性,以成本法测定的人力成本作为定价的重要依据,同时简化过程,直接将成本测算化简至子项目,大大提高医疗服务定价方法的利用效率及准确性。目前,我国带有鲜明“计划经济”特征的政府价格指导的政策安排不能够真实反映医护人员的劳务价值,也使基层医疗卫生机构的正常运营陷入困境。那么,如何运用合理的方法测算基 In our opinion, taking full account of the differences in cost of human capital such as technical difficulty, the cost of labor as determined by cost method should be taken as an important basis for pricing. Meanwhile, the process should be simplified and the cost should be reduced directly to subprojects so as to greatly improve the pricing of medical services Utilization efficiency and accuracy. At present, the policy arrangement guided by the government price with a distinctive “planned economy” feature in our country can not truly reflect the labor service value of medical staff and also pushes the normal operation of primary health care institutions into a dilemma. So, how to use a reasonable method of calculating basis