Pedersen K M, Alban A, Danneskiold-Samsøe B
Vejle Amtskommune, Dansk Sygehus Institut, København.
Ugeskr Laeger. 1990 Jan 15;152(3):144-8.
Great confusion is involved concerning health economics analyses. For example: What is the difference between cost-benefit and cost-effectiveness analyses? Is there a difference between the so-called cost-of-illness analyses? What is a financial analysis? These questions are discussed on the basis of the underlying economic theory and the use of the analyses. In order to avoid terminological confusion, the English terminology is retained. Cost-benefit and cost-effectiveness analyses are social economical analyses because they are all-embracing as regards what is understood by costs and profits based on the so-called welfare economy where cost-benefit analyses are concerned. The theoretical basis for cost-effectiveness analysis is slightly more obscure. Where both forms of analysis are concerned, no concern is shown for who obtains the profits or who pays the costs, i.e. a cross-sectional perspective. The financial analysis contrasts with this because attention is focussed directly on expenditures and revenues and the accounts responsible for the expenses and which obtain the revenues. The cost-of-illness analysis is a confusing but frequently employed and quoted form of analysis where an attempt is made to calculate the costs of a certain disease or injurious agent (alcohol, tobacco, accidents) for the various parties involved. These are subdivided into direct costs, roughly corresponding to the costs of treatment and indirect costs which include e.g. loss of income resulting from the illness, disability or death. This form of analysis is strongly warned against as the results of analysis may easily be misused frequently with absurd implications.
健康经济学分析存在很大的混淆。例如:成本效益分析和成本效果分析之间有什么区别?所谓的疾病成本分析之间有区别吗?什么是财务分析?这些问题将基于基础经济理论和分析的用途进行讨论。为避免术语混淆,保留英文术语。成本效益分析和成本效果分析属于社会经济分析,因为就基于所谓福利经济中对成本和利润的理解而言,它们涵盖了所有方面,成本效益分析也是如此。成本效果分析的理论基础略显模糊。就这两种分析形式而言,并不关心谁获得利润或谁支付成本,即采用横断面视角。财务分析与此形成对比,因为它直接关注支出和收入以及负责支出和获得收入的账目。疾病成本分析是一种令人困惑但经常使用和引用的分析形式,试图计算某种疾病或有害因素(酒精、烟草、事故)对相关各方造成的成本。这些成本分为直接成本,大致相当于治疗成本,以及间接成本,例如包括因病、残疾或死亡导致的收入损失。强烈警告不要使用这种分析形式,因为分析结果可能很容易被滥用,而且常常会产生荒谬的含义。