DRG支付背景下医院成本绩效核算模式研究

Research on Hospital Cost Performance Accounting Model under the Background of DRG Payment

公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续健康运营,提高医务人员积极性。通过分析公立医院成本绩效管理现状,建立成本绩效管理体系、信息集成串联系统,对成本核算对象进行细分和下沉,运用作业成本法实现间接成本的分摊归集等方法,设计和探索成本绩效管理模式,旨在为新的绩效管理体系与实施策略提供思路和借鉴,实现医院增效、患者降费的共赢局面。

Under the background of high-quality development of public hospitals and payment of Diagnosis Related Groups(DRG),the standardized management of cost and performance is required.The cost control is the key point to improve the operation efficiency,and the successful cost performance management scheme is helpful to promote the sustainable and healthy operation of public hospitals,improve the enthusiasm of medical staff.By analyzing the current cost-performance management in public hospitals,this paper establishes a cost-performance management system and an information integration system to subdivide and sink cost accounting objects,by using the method of activitybased costing(ABC)to realize the allocation and collection of indirect costs,the paper designs and explores the cost performance management model,aiming at providing ideas and references for the new performance management system and implementation strategy,realize the win-win situation of increasing hospital efficiency,saving medical insurance and lowering patients'fees.