[1]向 前,吴荣海,吴伟旋,等.基于临床路径的病种标准成本核算研究[J].卫生经济研究,2020,(10):66-69.
　XIANG Qian,WU Rong-hai,WU Wei-xuan,et al.Research on the Standard Cost Accounting of Disease Based on Clinical Pathway[J].Journal Press of Health Economics Research,2020,(10):66-69.
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基于临床路径的病种标准成本核算研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年10期
页码:
66-69
栏目:
成本与费用
出版日期:
2020-09-24

文章信息/Info

Title:
Research on the Standard Cost Accounting of Disease Based on Clinical Pathway
作者:
向 前1; 吴荣海1; 吴伟旋1; 朱 先1; 谢金亮1; 刘许欢1; 邱雁行1
1.南方医科大学南方医院， 广东 广州 510515
Author(s):
XIANG Qian; WU Rong-hai; WU Wei-xuan; ZHU Xian; XIE Jin-liang; LIU Xu-huan; QIU Yan-xing
Nanfang Hospital,Southern Medical University, Guangzhou Guangdong 510515,China
关键词:
临床路径; 病种成本核算; 标准成本
Keywords:
clinical pathway; disease cost accounting; standard cost
分类号:
R197.322
文献标志码:
B
摘要:
目的：梳理基于临床路径的病种成本核算方法，为推行按病种付费提供方法学支撑。方法： 结合文献分析、专家咨询等方法，对国家公布的临床路径进行优化，选取5个病种，采用基于临床路径的项目成本叠加法测算其成本。结果：调查的120家医院中，开展病种成本核算的仅占28.9%；优化后，基于临床路径的病种成本模型为：某病种标准成本=（∑必选项目成本×项目数量+∑可选项目成本×权重系数×项目数量）×地区调整因子。结论：临床路径是标准化诊疗流程，以此为前提的成本核算具有可靠、准确的独特优势；按劳动相关性分开核算病种成本，有利于
Abstract:
Objective Though sorting out the method of disease cost accounting based on clinical pathway,so as to provide methodological support for implementing single disease payment.Methods Using literature analysis,expert consultation and other methods to optimize the clinical pathway announced by the country，and choose five diseases.Then use the method of item cost superposition to calculate these diseases based on the clinical pathway.Results The rate of the 120 hospitals surveyed carried out disease cost accounting was only 28.9%.The model of disease cost accounting based on clinical pathway after being optimized: the standard cost of disease =(∑required item cost ×item amount +∑optional item cost×weight coefficient× item amount)× regional adjustment factor.Conclusion Cost accounting based on clinical pathway which is standardized diagnosis and treatment process has the unique advantages of reliability and accuracy.Accounting the cost of diseases separately using labor relevance can improve the stress on the medical labor.Meanwhile,the management and method of clinical pathway need to be continuous optimizated.

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更新日期/Last Update: 2020-09-24