摘要：准确有效的成本测算是制定《全国医疗服务价格项目规范(2012版)》的依据。本文阐述了《全国医疗服务价格项目规范(2012版)》成本测算的一般方法，研究了2012版手术项目成本测算的特殊性，并对影响手术项目成本测算的特殊因素和解决办法进行了细致分析。

    关键词：手术类项目；成本测算；特殊性研究

    Study on the Operation Items Cost Accounting of The National Medical Service Price Items Specification in 2012and Particularity Research

    ZHU Yi,HUANG Ming-zhong,DENG Yan-hua

    (Deyang City People's Hospital,Deyang 618000,Sichuan,China)

    Abstract：Cost accounting of The National Medical Service Price Items Specification in 2012 is an important basis for medical pricing.This article introduce the general method of the cost accounting of medical service items, analyze the particularity of the cost accounting on operation items, and try to find out a solution.

    Key words：Operation item;Cost accounting;Research on the particularity

    1背景介绍

    2012年5月10日 ......