按病种付费背景下病种成本核算方法的研究进展与思考

Research progress and thinking on disease cost accounting method under the background of DRGs

文章通过文献研究法对当前国内外病种成本核算方法进行梳理,总结了不同方法的特点及适应性。结合我国当前病种成本核算基础薄弱、方法学未有效整合、核算与定价联系不紧密等现状,提出合理建议,以期推进病种成本核算方法的发展,加快核算结果的实践运用。

This paper through teasing out current disease cost accounting methods at home and abroad,and summarizes the characteristic and adaptability of different methods.Combine with current situation in China,such as weak foundation of disease cost accounting,ineffective integration of methodology,and incompact relationship between cost accounting and pricing,the study provides reasonable suggestion to promote the development of disease cost accounting methods and accelerate the practical application of cost accounting results.