采用DRG支付方式与医院成本管理策略转型  

DRG and hospital cost management strategy transformation

作　　者：线春艳[1] 李春[1] 李敬伟[2] 李彦敏[3] Xian Chunyan;Li Chun;Li jingwei;Li yanmin

机构地区：[1]北京大学第三医院 [2]北京大学第一医院 [3]中国中医科学院广安门医院

出　　处：《管理会计研究》2020年第5期34-42,86,共10页MANAGEMENT ACCOUNTING STUDIES

基　　金：中国医药会计学会研究课题。

摘　　要：在DRG支付方式即将在全国范围内试点的改革背景之下,本文分析了国内外DRG支付方式的特点、核算方法及实践应用,通过对8家公立医院的调研,掌握了医院成本管理的现状及问题,指出医院亟须进行管理策略转型以应对支付方式的变革对医院带来的挑战与影响,并在成本管理组织机构、成本核算、成本管控、成本考核以及信息化建设方面提出DRG成本管理对策,为行业内医院提供借鉴参考。Under the background of the reform of DRG(diagnosis related groups)payment which will be piloted nationwide,this paper analyzes the characteristics,accounting methods and practical application of DRG payment both in China and worldwide.Through the investigation of 8 public hospitals,the status quo and problems of hospital cost management are discussed in this paper,and we also put forward that hospitals urgently need to carry out management strategy transformation to cope with the challenges and impacts brought by the reform of new payment methods.DRG cost management measures are put forward in this paper in terms of building cost management organization,implementing cost accounting,initiating cost control,doing cost assessment and constructing information systems,so as to provide reference for other hospitals.

关 键 词：DRG 成本管理 转型 

分 类 号：R197.322[医药卫生—卫生事业管理]