公立医院DRG病组成本核算探析  

Analysis on Cost Accounting of DRG in Public Hospitals

作　　者：陈新平[1] 吴月红[2] 诸葛丽[2] CHEN Xin-ping;WU Yue-hong;ZHU GE-Li(Fujian Provincial Tumor Hospital,Fuzhou Fujian 350014,China;不详)

机构地区：[1]福建省肿瘤医院,福建福州350014 [2]浙江省丽水市人民医院,浙江丽水323000

出　　处：《卫生经济研究》2021年第6期72-75,共4页

基　　金：浙江省卫生经济学会研究课题(2020-09);浙江省康恩贝医院管理软科学研究课题(2020ZHA-KEB336);丽水市科技局软科学研究课题(2019RKX06)。

摘　　要：通过分析DRG病组成本核算和医院其他成本核算的区别与联系,提出目前我国公立医院开展DRG病组成本核算普遍存在的问题:外部条件不完备,内部核算机制不健全,包括对DRG病组成本核算的认识不足、基础数据准确性较差、成本核算信息系统功能支撑性不够。对此,提出夯实DRG病组成本核算基础工作的相关建议。By analyzing the difference and relationship between DRG cost accounting and other hospital cost accounting,this paper puts forward the common problems of DRG cost accounting in public hospitals in China:the external conditions are incomplete,the internal accounting mechanism is not perfect,including the lack of understanding of DRG cost accounting,the poor accuracy of basic data,and the insufficient functional support of cost accounting information system.In view of this,this paper puts forward some suggestions on how to consolidate the basic work of DRG cost accounting.

关 键 词：公立医院 DRG病组 成本核算 

分 类 号：R197.32[医药卫生—卫生事业管理] F840.684[医药卫生—公共卫生与预防医学]