Abstract:Objective The study Constructed the family doctors’visits cost accounting module in Shenzhen, in order to provide a basis for the government to reasonably develop visits prices and improve the compensation mechanism. Methods According to the modular theory, combined with literature research, questionnaire survey and observation method to get the focus of family doctors’visits with the basic situation of labor and material consumption, by calculating the cost standard cost of human resource and traffic. Results The standard Human resources cost of providing visit for family doctor was 0.728 yuan/min, the nurse 0.648 yuan/min, the therapist 0.679 yuan/min,and the standard transportation cost was ~1 Km 3.90 yuan/times,~2 Km 6.55 yuan/times, ~3 km 10.20 yuan/times, ~4Km 13.35 yuan/times, ~5Km 16.25 yuan/times, 5 km or more 19.00 yuan/times. Conclusion The costs of most visit services were higher than the price, and the doctor initiative is affected.It was Suggested that the government can define visit properties, straighten out the compensation mechanism,and make the price by technical title and distance.