中文摘要：

文章归纳和总结了以成本为基础的4类医疗服务定价方法：成本加成定价法、损益平衡定价法、目标收益定价法和病种费率定价法，各定价方法均有实践方面的研究。今后有必要进一步加强将定价方法与成本核算体系相配套及与财政补助机制相结合的研究。

英文摘要：

Four fixing prices methods of health service, which are cost-plus pricing, break-even pricing, target-return pricing, and DRGs rate pricing, are summarized and summed up. All pricing methods have practical meaning. It is necessary to further study how the methods match the cost accounting system and fiscal reimbursement system.