《陕西省医疗服务项目价格管理办法》指出 ,对非营利性医院制定和调整医疗服务价格应遵循的基本原则第一条为 :在医疗服务项目成本测算的基础上 ,按照社会平均成本确定 ,这标志着医疗服务的社会平均成本成为制定医疗服务指导价的重要依据。既然医疗服务项目价格的制定要依据其 The “Shaanxi Provincial Medical Services Project Price Management Measures” pointed out that the first principle that should be followed for the formulation and adjustment of medical service prices for non-profit hospitals is: Based on the calculation of the cost of medical service projects, it is determined according to the average social cost. It indicates that the average social cost of medical services has become an important basis for formulating guidelines for medical services. Since the price of medical service items is based on