加拿大病人成本核算的基本原理和关键技术——兼论对我国构建DRG成本核算标准化体系的启示  

Basic Principles and Key Technologies of Patient Cost Accounting in Canada——and Its Policy Implications for the Construction of DRG Cost Accounting Standardization System in China

作　　者：谭华伟 张培林 刘宪[1,2] 颜维华 皮星[1] 程伟 张云[1,2] 廖光英 陈菲 于雪[3] TAN Hua-wei;ZHANG Pei-lin;LIU Xian;YAN Wei-hua;PI Xing;CHENG Wei;ZHANG Yun;LIAO Guang-ying;CHEN Fei;YU Xue(Chongqing Hospital Cost Management Research Center,Chongqing Ninth People's Hospital(The Affiliated Hospital of Southwest University),Chongqing 400700,China;不详)

机构地区：[1]重庆市医院成本管理研究中心,重庆400700 [2]重庆市第九人民医院(西南大学附属医院),重庆400700 [3]重庆医科大学公共卫生与管理学院,重庆400016

出　　处：《卫生经济研究》2020年第11期33-37,共5页

基　　金：世界银行项目“医院标准化成本核算体系建立”(PI26210);重庆市科卫联合医学科研项目(2019QNXM001);重庆市社科联面上项目“DRG预付制下不同公立医院成本补偿和医疗行为的比较研究”(2020YBGL98)。

摘　　要：在介绍加拿大病人成本核算的概念、基本原理和关键技术的基础上,结合我国DRG成本核算的现实困境,提出完善我国DRG成本核算标准化体系的政策建议:探索医院财务会计和成本会计科目一体化;成立DRG成本核算专业机构,构建基础数据质量评价体系;明确DRG成本补偿范围及来源;理清DRG成本与定价的关联规则。Based on introducing the concept,basic principles and key technologies of patient cost accounting in Canada,and combining with the realistic predicament of DRG cost accounting in China,this paper puts forward some policy suggestions for perfecting the standardization system of DRG cost accounting:exploring the integration of hospital financial accounting and cost accounting;establishing a professional organization of DRG cost accounting to build a basic data quality evaluation system;defining the scope and source of DRG cost compensation;sorting out the association rules between DRG cost and pricing.

关 键 词：病人成本核算 基础数据质量评价框架 自下而上法 作业成本法 

分 类 号：R19[医药卫生—卫生事业管理]