Rasmussen S R, Søgaard J
DSI, Institut for Sundhedsvaesen, København.
Ugeskr Laeger. 2000 Jun 5;162(23):3329-33.
The objective of the study was to calculate costs attributable to smoking from both a societal and a public finance perspective. The Cost-of-Illness analysis was based on incidence data from 1995 and 1996, estimated with the attributable fraction, based on English and Danish RR-estimates respectively. The indirect costs are calculated with both the friction and the human capital method. In 1995, smoking attributable costs in Denmark amounted to 4100 million DKK with the friction method and based on Danish RR-estimates, including 3600 million in direct costs and 500 million in indirect costs. A public cash flow analysis showed a net revenue of about 3900 to 5600 million DKK. Compared with previous results for Denmark (1983), the annual costs to society increased by about 118%. It is suggested that similar Cost-of-Illness analyses are carried out at regular intervals to monitor the economic consequences of smoking in society.
该研究的目的是从社会和公共财政角度计算吸烟所致成本。疾病成本分析基于1995年和1996年的发病率数据，分别根据英国和丹麦的相对危险度估计值，采用归因分数法进行估算。间接成本采用摩擦成本法和人力资本法进行计算。1995年，采用摩擦成本法并基于丹麦相对危险度估计值，丹麦吸烟所致成本达41亿丹麦克朗，其中直接成本为36亿丹麦克朗，间接成本为5亿丹麦克朗。公共现金流分析显示净收入约为39亿至56亿丹麦克朗。与丹麦此前（1983年）的结果相比，社会年度成本增加了约118%。建议定期进行类似的疾病成本分析，以监测吸烟对社会造成的经济后果。
