DRG支付下公立中医医院精细化成本管理的挑战与路径研究  

Study on the Challenge and Path of Refined Cost Management in Public Chinese Medicine Hospitals under DRG Payment

作　　者：王晖 罗兰花[2] WANG Hui;LUO Lanhua(Hezhou Hospital of Traditional Chinese Medicine,Hezhou Guangxi 542899,China;不详)

机构地区：[1]贺州市中医医院,广西贺州542899 [2]贺州学院人工智能学院,广西贺州542899

出　　处：《卫生经济研究》2024年第11期58-61,共4页

基　　金：国家社科基金项目“基于数据挖掘的农村居民人均可支配收入数据质量评价体系的构建”(18XTJ002);广西科技界智库重点课题“大数据赋能广西社会治理的现状评价与提升路径研究”(桂科协〔2022〕P-68)。

摘　　要：DRG支付对公立中医医院成本管理带来一定的挑战,如何加快财务管理模式向精细化管理转型,是当前亟待解决的核心问题。对此,样本医院积极与医保部门沟通,基于中医药服务特点,持续优化成本管理路径,强化大数据应用和信息化支撑,完善DRG成本核算体系,加强DRG成本管理的内部审计与监管,实施灵活的绩效激励机制,取得了一定成效,可以为中医医院适应DRG支付提供借鉴。DRG payment brings certain challenges to the cost management of public Chinese medicine hospitals.How to accelerate the transformation of financial management mode towards refined management is the core issue that urgently needs to be solved.In this regard,the sample hospitals actively communicate with the medical insurance department,continuously optimize the cost management path based on the characteristics of Chinese medicine services,strengthen the application of big data and information support,improve the DRG cost accounting system,strengthen the internal audit and supervision of DRG cost management,and implement a flexible performance incentive mechanism,which has achieved certain results and can provide reference for Chinese medicine hospitals to adapt to DRG payment.

关 键 词：DRG支付 公立中医医院 成本管理 成本核算 

分 类 号：R197.32[医药卫生—卫生事业管理]