按病种分值付费背景下医院科室收入核算模式探索

Exploration on Revenue Accounting Model for Hospital Departments under the Background of Diagnosis-Intervention Packet

医保支付方式改革已迈入了全面实施阶段,按病种分值付费对公立医院经济运营管理与科室绩效管理提出了新的挑战。样本医院从改革科室收入核算模式入手,创新性提出了与按病种分值付费制度高度融合的科室收入核算模式。通过运用于科室绩效考核,切实引导医务人员理解医保支付制度,推动医疗收入内涵式增长与医疗费用合理管控,促进医院高质量可持续发展。

The reform of medical insurance payment method has entered into the stage of full implementation,and the Diagnosis-Intervention Packet(DIP)has posed new challenges to the economic operation management and department performance management of public hospitals.The sample hospital started from reforming the departmental revenue accounting model,and innovatively proposed a departmental revenue accounting model that was highly integrated with the DIP.By applying it to departmental performance assessment,it can effectively guide the medical staff to understand the medical insurance payment system,promote the internal growth of medical income and the reasonable control of medical costs,and promote the high-quality and sustainable development of the hospital.