关于公立医院病种成本核算的几点思考

Thoughts on the Cost Accounting of Diseases in Public Hospitals

在医疗保险付费改革的情况下,实施病种成本核算既是适应付费变革方式的重大措施,又是医院实现精细化管理的内生要求。基于此,文章分析了我国公立医院病种核算的难点,并提出了相应的解决措施,以期为其他医院开展病种核算工作提供参考。

In the case of medical insurance payment reform,the implementation of disease cost accounting is not only an important measure to adapt to the payment reform,but also an endogenous requirement for hospitals to achieve delicacy management.Based on this,the article analyzes the difficulties of disease accounting in public hospitals in China,and puts forward corresponding solutions to provide reference for other hospitals to carry out disease accounting.