医院按病种成本核算模式设计及应用——某三甲医院的案例实践  

Design and application of hospital cost management model based on disease type-Empirical evidence of a first class hospital

作　　者：周建军 颜涛 徐飞 温美林 Zhou Jianjun;Yan Tao;Xu Fei;Wen Meilin

机构地区：[1]上海市申康医院发展中心派驻上海市第一人民医院 [2]上海市第六人民医院东院

出　　处：《管理会计研究》2021年第1期82-87,104,共7页MANAGEMENT ACCOUNTING STUDIES

摘　　要：在医保支付改革的形势下,开展病种成本核算既是应对支付改革方式的重要举措,也是医院精细化管理的内生需求。本文深入分析了国内病种成本核算的意义,并以上海某三甲医院开展的病种成本核算实践为例,梳理病种成本核算的方法、流程,发现其存在的困难及政策建议,为其他医院进行病种成本核算提供借鉴和参考。Under the medical insurance payment reform, carrying out cost management based on disease type is not only an important way to deal with the payment reform, but also the endogenous demand of hospital’s management improvement. This paper analyzes the impor tance of doing cost management based on disease type and takes a first-class hospital in Shanghai as an example to elaborate the methods and processes of cost management based on disease type, discuss the existing difficulties, and put forward relevant policy suggestions, so as to provide reference for other hospitals to carry out cost management based on disease type.

关 键 词：三甲医院 存在的困难 案例实践 内生需求 支付改革 借鉴和参考 设计及应用 重要举措 

分 类 号：R197.322[医药卫生—卫生事业管理]