DIP支付改革下病种成本分析模型研究  

Research on the model of disease cost analysis under DIP medical insurance payment reform

作　　者：张芷菁 张萍[1] 曹瑾音[1] 刘嘉慧 费凡 杨琳琳 ZHANG Zhijing;ZHANG Ping;CAO Jinyin;LIU Jiahui;FEI Fan;YANG Linlin(The First Affiliated Hospital of Sun Yat-sen University,Guangzhou 510080,China)

机构地区：[1]中山大学附属第一医院,广东广州510080

出　　处：《现代医院》2023年第9期1380-1383,1386,共5页Modern Hospitals

基　　金：广东省卫生经济学会基金资助(2022-WJZD-28)。

摘　　要：医疗体制改革的深入,进一步强调了医院应加大成本管控的要求。医院迫切需要完善病种成本核算与分析,并以此为载体,建设节约型的高质量发展医院。文章利用已有的病种成本核算结果,明确病种成本分析模型的关键要素,包括DIP病种分组、DIP病种分值、病种成本等,建立了多种病种成本分析模型。通过不同层级的分析结果,找出病种成本结构中存在的问题和优化空间,提出针对性的成本管控建议,为医院实现降本增效提供有力支持。With in-depth healthcare system reform,the requirement of strengthening cost control in hospitals has been emphasized.It is urgent for large hospitals to improve the accounting and analysis of disease cost,and take it as the carrier to build economical and high-quality development hospitals.This paper uses the cost accounting results of disease types to clarify the key elements of the disease cost analysis model,including DIP disease groupings,DIP disease scores,disease costs,etc.,and establishes several disease cost analysis models.By analyzing the results at different levels,it is found that there are problems and improvements in the disease cost component,and propose specific cost control suggestions,which provide strong support for hospitals to achieve reduction of costs and efficiency.

关 键 词：病种成本 成本核算 成本分析 医院管理 

分 类 号：R197.32[医药卫生—卫生事业管理]