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借鉴成本核算思路与方法,研制了我国农村公共卫生项目投入标准的测算思路和方法及其所需要的资料来源途径,为进一步科学、合理地测算我国农村公共卫生项目投入标准提供了方法学依据。研究结果显示,农村公共卫生项目投入标准的测算思路包括界定公共卫生项目提供的“农村”范围、界定农村公共卫生服务项目、样本地区服务项目实际成本的测算、样本地区单位服务项目实际成本的测算、样本地区项目任务全部完成所需要标准成本和全国农村公共卫生项目投入标准测算等6步骤,资料来源途径和方法包括文献归纳分析、专家咨询论证、机构调查和常规报表资料的利用等。
Draw lessons from the ideas and methods of cost accounting, we developed the measurement ideas and methods of input standards for rural public health projects in our country and the sources of their data sources, which provided a methodological basis for further scientific and reasonable measurement of input standards for rural public health projects in our country. The results show that the measurement of rural public health project input standards include defining the range of rural areas provided by public health projects, defining rural public health service projects, measuring the actual cost of service projects in sample areas, actual cost of service items in sample areas , The project areas in the sample area all completed 6 steps including the standard cost required and the input standard calculation of the public health project in rural areas. The sources and methods of the data sources include the literature summarization and analysis, the expert consultation demonstration, the institution investigation and the utilization of the regular report data.