基于开单/执行科室的DRG成本核算实践探索
Practice and Exploration of DRG Cost Accounting Based on Billing/Executive Departments
杨桂芬1
作者信息
摘要
随着DRG医保支付制度全面推进,公立医院的发展已从规模扩张转向提质增效,更多重要领域和关键环节将迎来新挑战,各个医疗机构应进一步探索建立DRG付费的病种成本核算模型.文章通过分析比较不同的DRG成本核算方法,结合S医院自身成本核算情况,进一步探索基于临床科室成本收入比的DRG成本核算方法,阐述核算方法与实施路径,剖析病组结构,对标医保付费标准,为成本追溯、成本管控、成本转型提供数据支撑,为公立医院在DRG付费改革中精细化成本管理奠定基础.
Abstract
With the comprehensive promotion of DRG medical insurance payment system,the development of public hospitals has shifted from scale expansion to quality and efficiency improvement,and more important areas and key links will face new challenges.Each medical institution should further explore the development of disease cost accounting model for DRG payment.By analyzing and comparing different DRG cost accounting methods,combined with the cost accounting of S hospital,this paper further explored the DRG cost accounting method based on the cost-income ratio of clinical departments,described the accounting method and implementation path,analyzed the disease group structure,and compared the medical insurance payment standard,so as to provide data support for cost traceability,cost control and cost transformation.It could also lay a foundation for fine cost management in DRG payment reform in public hospitals.
关键词
公立医院/DRG成本核算/开单科室/成本收入比法Key words
Public hospital/DRG cost accounting/Billing department/Cost-income ratio引用本文复制引用
出版年
2024
NETL
NSTL
万方数据