[1]王 晖,罗兰花.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[J].卫生经济研究,2024,41(11):58-61.
　WANG Hui,LUO Lanhua.Study on the Challenge and Path of Refined Cost Management in Public Chinese Medicine Hospitals under DRG Payment[J].Journal Press of Health Economics Research,2024,41(11):58-61.
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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
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
41
期数:
2024年11期
页码:
58-61
栏目:
成本与费用
出版日期:
2024-10-31

文章信息/Info

Title:
Study on the Challenge and Path of Refined Cost Management in Public Chinese Medicine Hospitals under DRG Payment
作者:
王 晖1; 罗兰花2
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
Author(s):
WANG Hui;  LUO Lanhua
Hezhou Hospital of Traditional Chinese Medicine, Hezhou Guangxi 542899, China
关键词:
DRG支付; 公立中医医院; 成本管理; 成本核算
Keywords:
DRG payment;  public Chinese medicine hospital;  cost management;  cost accounting
分类号:
R197.32
文献标志码:
A
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。
Abstract:
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.

参考文献/References:

[1] 我国超九成统筹地区开展DRG/DIP支付方式改革[EB/OL].（2024-04-11）[2024-04-11].https://www.gov.cn/lianbo/bumen/2024 04/content_6944633.htm.
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[6] 刘晶.基于中医药特色的三级公立中医医院高质量发展评价指标体系研究[D].北京：中国中医科学院，2023.
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更新日期/Last Update: 2024-10-31