[1]夏培勇.医保支付改革视角下DRG成本核算若干问题及建议[J].卫生经济研究,2025,42(01):65-67,71.
　XIA Peiyong.Issues and Suggestions on DRG Cost Accounting under the Perspective of Medical Insurance Payment Reform[J].Journal Press of Health Economics Research,2025,42(01):65-67,71.
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医保支付改革视角下DRG成本核算若干问题及建议
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
42
期数:
2025年01期
页码:
65-67,71
栏目:
成本与费用
出版日期:
2025-01-07

文章信息/Info

Title:
Issues and Suggestions on DRG Cost Accounting under the Perspective of Medical Insurance Payment Reform
作者:
夏培勇1; 2
1.上海申康医院发展中心，上海 200041
2.上海市第六人民医院，上海 200233
Author(s):
XIA Peiyong
Shanghai Hospital Development Center, Shanghai 200041, China
关键词:
医保支付改革; DRG; 成本核算
Keywords:
medical insurance payment reform;  DRG;  cost accounting
分类号:
R197
文献标志码:
A
摘要:
在医保支付改革中，高质量的DRG成本核算至关重要。当前，DRG成本核算存在分组器等核心逻辑不透明、没有扣除财政基本拨款收入形成的各项费用、成本核算方法选择困难等问题。对此，各地医保部门应尽量公开DRG分组器和支付标准，提高透明度和公平性，强化监管和审核，并建立反馈机制；基于制定支付标准的目的，DRG成本核算应扣除财政基本拨款收入形成的各项费用，形成精准的成本数据；精益化开展基于项目叠加法的DRG成本核算。
Abstract:
In the process of DRG payment reform, high-quality DRG cost accounting is crucial. There are some problems in DRG cost accounting, such as the opaque core logic of the grouping unit, the failure to deduct various expenses formed by financial basic appropration revenues, and difficulties in selecting cost accounting methods. In this regard, local medical insurance departments should publicize DRG grouping unit and payment standards as much as possible, improve transparency and fairness, strengthen supervision and auditing, and establish a feedback mechanism. Based on the purpose of setting payment standards, DRG cost accounting should deduct the expenses formed by financial basic appropration revenues, form accurate cost data; and carry out refined DRG cost accounting based on the project superposition method.

参考文献/References:

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更新日期/Last Update: 2025-01-07