按病种分值付费下公立医院全面预算管理与成本核算探讨

Discussion on the comprehensive budget management and cost accounting of public hospitals under the Diagnosis-Intervention Packet(DIP)

按病种分值付费凸显了全面预算管理的作用,对医保成本核算精细化程度与成本管理水平带来新挑战。本文以按病种分值付费相关概念为切入点,分析了公立医院全面预算管理和成本核算现状,并以此为基础提出了具有针对性的建议,以期促进公立医院全面预算管理与成本核算和当下医保支付方式改革相协调。

Diagnosis-Intervention Packet(DIP) highlights the role of comprehensive budget management, and brings new challenges to the level of refinement of medical insurance cost accounting and cost management.This article takes the concept of DIP as an entry point, analyzes the status quo of public hospitals’ overall budget management and cost accounting, and proposes targeted recommendations based on this, looking forward to promoting the comprehensive budget management and cost accounting of public hospitals could coordinate with the current reform of medical insurance payment methods.