In the process of DRG payment reform,high-quality DRG cost accounting is crucial.There are some problems in DRG cost accounting,such as the opaque core logic of the grouping unit,the failure to deduct various expenses formed by financial basic appropration revenues,and difficulties in selecting cost accounting methods.In this regard,local medical insurance departments should publicize DRG grouping unit and payment standards as much as possible,improve transparency and fairness,strengthen supervision and auditing,and es-tablish a feedback mechanism.Based on the purpose of setting payment standards,DRG cost accounting should deduct the expenses formed by financial basic appropration revenues,form accurate cost data;and carry out refined DRG cost accounting based on the project super-position method.
关键词
医保支付改革/DRG/成本核算
Key words
medical insurance payment reform/DRG/cost accounting
维普
万方数据