摘要
公立医院从缺乏成本意识到重视医疗服务项目成本和病种成本,主要受国家层面政策推进和DRG/DIP付费方式改革的影响。在实践中,医疗服务项目成本核算复杂、病种成本核算受限、实施过程困难和核算结果难以转化,导致公立医院推进成本管理缓慢。DRG/DIP付费下,公立医院应灵活采用多种核算方法,重视数据治理和信息化工作,加强核算结果运用,做好临床路径下的成本管理。
Public hospitals showed a lack of awareness of cost in the past.Nowadays,public hospitals has payed attention to the cost of medical service and the cost of disease types,which are mainly affected by the promotion of national policies and the reform of DRG/DIP payment methods.In practice,complicated cost accounting of medical service items,limited cost accounting of disease types,and difficulties in the implementation process accounting results transformation all lead to the slow promotion of cost management in public hospitals.Under DRG/DIP payment,public hospitals should flexibly adopt a variety of accounting methods,attach importance to data governance and Informatization,strengthen the application of accounting results,and improve cost management under the clinical pathway.
作者
郑晨
ZHENG Chen(First Clinical Medical College,China Three Gorges University,Yichang Hubei 443000,China)
关键词
DRG/DIP付费方式改革
病种成本
成本核算
成本管理
reform of DRG/DIP payment methods
cost accounting of disease types
cost accounting
cost management
