[1]宋 松,于 蔚,肖燕霞,等.基于大数据的DRG成本核算管理体系建设研究 ——以青岛大学附属医院为例[J].卫生经济研究,2022,39(7):87-90.
　SONG Song,YU Wei,XIAO Yanxia,et al.Research on the Construction of DRG Cost Accounting Management System based on Big Data ——Taking the Affiliated Hospital of Qingdao as an Example[J].Journal Press of Health Economics Research,2022,39(7):87-90.
点击复制

基于大数据的DRG成本核算管理体系建设研究
——以青岛大学附属医院为例
分享到：

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年7期
页码:
87-90
栏目:
财务与审计
出版日期:
2022-06-30

文章信息/Info

Title:
Research on the Construction of DRG Cost Accounting Management System based on Big Data
——Taking the Affiliated Hospital of Qingdao as an Example
作者:
宋 松1; 于 蔚1; 肖燕霞1; 田立启1
1.青岛大学附属医院，山东 青岛 266003
Author(s):
SONG Song;  YU Wei;  XIAO Yanxia;  TIAN Liqi
The Affiliated Hospital of Qingdao University,Qingdao Shandong 266003, China
关键词:
大数据; DRG; 成本核算; 信息化
Keywords:
big data;  DRG;  cost accounting;  informatization
分类号:
R197
文献标志码:
A
摘要:
以青岛大学附属医院为例，探讨基于大数据的DRG成本核算管理系统建设。其基本框架是：利用大数据整合 HIS、人力资源、财务、物流、医疗等信息系统，以医院财务会计中的医疗活动费用为基础数据，科室成本核算为起点，作业成本法构建的医疗服务项目成本为基础微单元，叠加法构建的病例成本为支点，连接DRG分组器分组结果，构建DRG成本核算管理体系。这一体系涵盖所有DRG病组，能真实反映成本状况，为成本溯源、成本控制、积极应对支付制度改革提供有效支持。
Abstract:
Taking the Affiliated Hospital of Qingdao as an example, this paper discussed the construction of DRG cost accounting management system based on big data. Its basic framework is to use big data to integrate information systems such as HIS, human resources, finance, logistics, and medical care. Taking the medical activity expenses in the hospital's financial accounting as the basic data, department cost accounting as the starting point, and the medical service project cost constructed by the activity-based costing method as the basic micro-unit, this framework connect the grouping results of the DRG grouper to build a DRG cost accounting management system. This system covers all DRG disease groups, which can truly reflect the cost situation, and provide effective support for cost traceability, cost control, and active response to the reform of the payment system.

参考文献/References:

[1] 余廉，庞玉芳.DRGs付费方式下公立医院医疗成本管理新思路[J].行政事业资产与财务，2017（7）：66-67，73.
[2] 王玉廷，周小兰，沈毅，等.DRG支付下医院住院医疗成本管理及控制[J].卫生经济研究，2021，38（9）：58-61.
[3] 国家卫生健康委，国家中医药管理局.关于印发公立医院成本核算规范的通知（国卫财务发〔2021〕4号）[S].2021-01-26.
[4] 刘雅娟，倪君文，等.基于DRG的医院病种成本核算实践与探索[J].中国医院管理，2019，39（8）：54-56.

相似文献/References:

[1]吕琳琳,龚江云.大数据对医院财务分析的改进研究[J].卫生经济研究,2016,(04):56.
[2]杨 咪,杨小丽,封欣蔚,等.对精准医疗发展热潮的冷思考[J].卫生经济研究,2017,(02):19.
[3]叶天瑜,王高玲.医疗健康大数据在慢性病管理中的应用研究[J].卫生经济研究,2017,(02):67.
[4]吴 艳,陈朝晖,冯 丹.公立医院床日消耗标准成本研究[J].卫生经济研究,2018,(01):26.
[5]杨泽华,田 侃,殷 婷,等.浅谈人工智能在我国卫生健康领域的应用[J].卫生经济研究,2018,(11):7.
　YANG Ze-hua,TIAN Kan,YIN Ting,et al.Talking about the Application of Artificial Intelligence in the Field of Health in China[J].Journal Press of Health Economics Research,2018,(7):7.
[6]仇嫒雯,贲 慧,胡袁远,等.公立医院经济管理大数据内涵与应用边界探讨[J].卫生经济研究,2019,(02):56.
　QIU Ai-wen,BEN Hui,HU Yuan-yuan,et al.Discussion on the Connotation and Application Boundary of Big Data in Economic Management of Public Hospitals[J].Journal Press of Health Economics Research,2019,(7):56.
[7]丛鹂萱,王海银,金春林.美国创新医疗技术支付经验及启示[J].卫生经济研究,2019,(07):10.
　CONG Li-xuan,WANG Hai-yin,JIN Chun-lin.American Innovative Medical Technology Payment Experience and Enlightenment[J].Journal Press of Health Economics Research,2019,(7):10.
[8]潘春燕.DRG支付方式的实践探讨——以JH市试点情况为例[J].卫生经济研究,2019,(08):38.
　PAN Chun-yan.Discussion on the Practice of DRG Payment Method——Taking the Pilot of JH City as an example[J].Journal Press of Health Economics Research,2019,(7):38.
[9]孙陈敏,田 侃.“互联网+”背景下移动医疗发展现状研究[J].卫生经济研究,2019,(08):42.
　SUN Chen-min,TIAN Kan.Research on the Status Quo of Mobile Medical Development under the Background of “Internet +”[J].Journal Press of Health Economics Research,2019,(7):42.
[10]高 菁,崔 斌,朱兆芳,等.收付费双轨制改革对医院财务管理的影响[J].卫生经济研究,2019,(09):68.
　GAO Jing,CUI Bin,ZHU Zhao-fang,et al.The Impact of the Dual-track Reform of Payment on Hospital Financial Management[J].Journal Press of Health Economics Research,2019,(7):68.

更新日期/Last Update: 2022-06-30