公立医院全维度成本核算优化升级实践研究  

A Practical Study on the Optimization and Upgrading Based on Full-Dimensional Cost Accounting in Public Hospitals

作　　者：杨阳[1,2] 雷志勤 李建军 李寅飞[1] 赵要军[1] 史晓川[1] 李思茗[1] 朱豫虹 Yang Yang;Lei Zhiqin;Li Jianjun(Henan Provincial People's Hospital,Zhengzhou,450000,China)

机构地区：[1]河南省人民医院,郑州450000 [2]河南省价值医疗工程研究中心,郑州450000

出　　处：《中国卫生经济》2024年第5期82-87,共6页Chinese Health Economics

基　　金：河南省医院管理创新研究课题(HNYGCX-2023-01A);河南省医院管理创新研究课题(HNYGCX-2023-05A);河南省医学科技攻关计划软科学项目课题(RKX202302002)。

摘　　要：目的:通过对比分析公立医院全维度成本核算路径的实践效果,优化升级各维度核算的方式方法。方法:列举现行公立医院成本核算方案指导下的主流核算路径,对比各类核算方式结果的优劣及其核算难易程度,优化升级各维度核算细节。结果:不同核算方式各有利弊,且路径选择需要依托于公立医院的规模情况、管理需求、核算水平及信息化建设程度等综合要素,即随着各维度核算路径选择从简单至精细,数据精细化程度和参考力度也相应由弱到强。结论:公立医院应结合自身核算基础条件,选择最优的核算方法和路径,构建成本核算管控体系,持续优化升级核算模型,以期为医院摸清资产家底、加强资源配置和提升数据治理能力提供强有力的决策支撑。Objective:Optimizing and upgrading the accounting methods and approaches for each dimension by comparing and analyzing the practical effects of the full-dimension costing path in public hospitals.Methods:List the mainstream accounting paths guided by the current cost accounting plan for public hospitals,to compare the advantages and disadvantages of the results of each type of accounting methods and their degree of difficulty,and to optimize and upgrade the details of accounting in all dimensions.Results:Different accounting methods have their own advantages and disadvantages,and the path selection needs to rely on the scale of public hospitals,management needs,accounting level and information construction degree and other comprehensive factors,that is,with the selection of accounting paths in each dimension from simple to fine,the degree of data refinement and reference strength are correspondingly from weak to strong.Conclusion:Public hospitals should combine their own accounting basic conditions,choose the best accounting methods and paths,build a cost accounting control system,and continuously optimize and upgrade the accounting model,in order to provide strong decision-making support for hospitals to find out the asset base,strengthen resource allocation and improve data governance capabilities.

关 键 词：全维度成本核算 DRG/DIP付费 价值赋智 路径优化 降本增效 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] D922.26[政治法律—经济法学]