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目的:了解农民健康体检成本及其构成,作为分析评价其效益的基础,为政府决策提供依据。方法:调查皋埠、东湖2家镇卫生院2008年农民健康体检费用支出情况,所得数据资料按科室、按体检项目进行体检费用的归集,采用双重分配法分配间接成本。结果:平均体检成本构成:直接费用与间接费用分别占总成本的79.77%、20.23%;人员费用、试剂材料费用、固定资产修购费分别占总成本的64.39%、19.85%、7.53%;检验项目费用占体检项目总成本的35.69%。平均体检人均成本:男、女性分别为32.93元、42.80元,增加血糖测定则分别达到38.26元、48.14元。结论:农民健康体检成本由人员费用、试剂材料费、固定资产修购费、公务费、业务费、低值易耗品费6类费用构成,人员费用、试剂材料费、固定资产修购费、每人日体检量是影响健康体检成本的主要因素。
OBJECTIVE: To understand the cost and composition of health examination for peasants and to provide the basis for government decision-making as the basis for analyzing and evaluating its benefits. Methods: To investigate the expenditure of health check-up for peasants in two township hospitals in Gaobu and Donghu in 2008. The data obtained were collected according to the departments and medical examinations, and the indirect costs were allocated by the double allocation method. Results: The average cost of physical examination constituted 79.77% and 20.23% of the total costs respectively for direct costs and indirect costs; 64.39%, 19.85% and 7.53% of the total costs for staff costs, reagent materials and purchase of fixed assets respectively; The cost of the project accounts for 35.69% of the total cost of the medical examination. Average per capita cost of physical examination: men and women were 32.93 yuan, 42.80 yuan, an increase of blood glucose were 38.26 yuan, respectively, 48.14 yuan. Conclusion: The cost of health examination for peasants consists of 6 kinds of expenses such as personnel fee, reagent material fee, fixed assets purchase fee, official fee, business fee and low value consumable fee, personnel cost, reagent material fee, fixed asset purchase fee, Physical examination per person per day is the main factor affecting the cost of health examination.