基于DRG付费的病种成本核算的探索  

Exploration of Disease Cost Accounting Based on DRG Payment

作　　者：林劲松 LIN Jinsong(The First Affiliated Hospital of Xiamen University,Xiamen 361000,China)

机构地区：[1]厦门大学附属第一医院,福建厦门361000

出　　处：《商业观察》2023年第20期24-26,共3页BUSINESS OBSERVATION

摘　　要：在医保大力推行DRG付费改革的背景下,医院基于DRG进行病种成本核算已成为新的现实要求。文章通过构建DRG病种成本核算模型,并基于A公立医院数据对模型计算的DRG病种成本与医保付费标准对比以验证模型的有效性,为医院在DRG付费改革中加强病种成本管理提供了一种有效的模型参考。Under the background of promoting DRG payment reform in medical insurance,it has become a new practical requirement for hospitals to calculate disease costs based on DRG.This article constructs a DRG disease cost accounting model and compares the calculated DRG disease costs by the model with the medical insurance payment standards based on data from A public hospital to verify the effectiveness of the model.It provides an effective model reference for hospitals to strengthen disease cost management in the DRG payment reform.

关 键 词：DRG付费 公立医院 成本核算 医保付费标准 

分 类 号：F275.3[经济管理—企业管理]