DIP支付模式下公立医院预算精细化编制路径研究  

Research on the method of fine budget-making in public hospitals under the DIP payment system

作　　者：何慧莹 张萍[1] 费凡 张芷菁 汤广龄 钟敏华[1] HE Huiying;ZHANG Ping;FEI Fan;ZHANG Zhijing;TANG Guangling;ZHONG Minhua(The First Affiliated Hospital of Sun Yat-sen University,Guangzhou,Guangdong Province,510080,PRC)

机构地区：[1]中山大学附属第一医院,广东省广州市510080

出　　处：《中国医院》2023年第11期16-20,共5页Chinese Hospitals

基　　金：广东省财政厅2022年度财政科研课题(Z202285)。

摘　　要：公立医院经济运行形势日趋严峻,全面预算管理在医院运营管理中的重要作用更加凸显。本文将医疗改革中DIP支付模式的内涵和要求融合到医院预算管理流程之中,进行了预算精细化编制方案的探讨及设计。以某医院Z专科为试点,通过模拟病种入组突破数据可获取性的难题,结合临床路径标准化成果进行支出标准的设置,以结构优化目标的测算结果为基础模拟预算编制过程,为DIP支付模式下医院提高预算管理水平提供参考。The economic operation situation of public hospitals is becoming more and more severe,and the important role of comprehensive budget management in hospital operations and management has become more prominent.This paper integrates the connotation and requirements of the DIP payment model in healthcare reform into the hospital budget management process and carries out the discussion and design of the budget refinement program.Taking the Z department of a hospital as a pilot,it breaks through the problem of data accessibility through simulated disease entry,sets up the expenditure standard by combining the results of clinical path standardization,and simulates the budgeting process on the basis of the measurement results of structural optimization objectives,so as to provide a reference for hospitals to improve budget management under the DIP payment model.

关 键 词：全面预算管理 DIP支付 预算编制 

分 类 号：R197.3[医药卫生—卫生事业管理]