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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

41

期数:

2024年09期

页码:

90-93

栏目:

成本与费用

出版日期:

2024-08-29

文章信息/Info

Title:

Study on the Implementation Path of Refined Cost Control in Public Hospitals under DRG Payment Reform

作者:

纪桂秀¹

1.聊城市中医医院，山东 聊城 252000

Author(s):

JI Guixiu

Liaocheng Hospital of Traditional Chinese Medicine,Liaocheng Shandong 252000, China

关键词:

公立医院; DRG支付改革; 成本精细化; 实现路径

Keywords:

public hospitals;  DRG payment reform;  cost refinement;  implementation path

分类号:

R197.3

文献标志码:

A

摘要:

DRG支付改革下，公立医院成本精细化管控存在预算绩效管理较为松散、成本管控精细化程度不够、集成性信息系统建设滞后、财会监督作用发挥有限等问题。公立医院应结合自身实际，探索成本精细化管控实现路径：以DRG病组为价值链核心，重塑预算绩效管理体系；以DRG病组成本精细核算为前提，打造标准化诊疗路径；以集成性信息系统建设为依托，组建大数据成本管理中心；以财会监督为手段，保障成本精细化管控取得实效，从而实现高质量发展。

Abstract:

Under the DRG payment reform, there are some problems such as looser budget performance management, insufficient refinement of cost control, lagging behind in the construction of integrated information system, and limited role of financial and accounting supervision in refined cost control in public hospitals. Public hospitals should combine with their own reality to explore the implementation path of refined cost control. It is necessary to reshape the budget performance management system by taking the DRG as the core of the value chain, build a standardized diagnosis and treatment path by taking the refined accounting of the DRG cost as the premise, set up a big data cost management center based on the construction of an integrated information system, and ensure refined cost control by using financial supervision as a means to achieve the actual effect, so as to achieve high-quality development.

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更新日期/Last Update: 2024-08-29