DRG系统视角下医院成本核算存在的问题及优化建议  

Problems and Optimization Suggestions in Hospital Cost Accounting from the Perspective of DRG System

作　　者：官琴 GUAN Qin(Guangxi University of Finance and Economics,Nanning 530003,China)

机构地区：[1]广西财经学院,广西南宁530003

出　　处：《商业观察》2025年第11期38-41,共4页BUSINESS OBSERVATION

摘　　要：随着我国医疗支付体系的不断完善,DRG支付系统发挥着不可或缺的作用,尤其是在医院成本核算方面。但是,在实际应用的过程中,该支付体系仍然面临着诸多的问题与挑战。文章旨在深入分析DRG系统视角下医院成本核算过程中主要存在的难点,包括财务人员、数据收集与处理、费用分摊和病种归集等方面的问题。通过全面分析DRG系统下医院成本核算的现状、遇到的阻碍及成因,进一步提出优化的建议与对策。这些建议与对策旨在促进医院推进信息系统共享与数字化管理、完善成本核算体系和提高医院运营效率。文章的研究为完善我国医院DRG系统成本核算体系提供了有益的参考,推动该体系能更好地服务于广大人民群众。With the continuous improvement of China's medical payment system,DRG payment system plays an indispensable role,especially in hospital cost accounting.However,in practical applications,the payment system still faces many problems and challenges.This article aims to analyze in depth the main difficulties in the hospital cost accounting process from the perspective of DRG system,including issues related to financial personnel,data collection and processing,cost allocation,and disease classification.By comprehensively analyzing the current situation,obstacles,and causes of hospital cost accounting under the DRG system,further optimization suggestions and countermeasures are proposed.These suggestions and countermeasures aim to promote the sharing and digital management of information systems,improve cost accounting systems,and enhance hospital operational efficiency.This study provides useful reference for improving the cost accounting system under the DRG system in Chinese hospitals,and promotes the system to better serve the general public.

关 键 词：医疗支付 DRG系统 医院成本核算 体系完善 

分 类 号：F842[经济管理—保险]