[1]谭华伟,张培林,刘 宪,等.加拿大病人成本核算的基本原理和关键技术——兼论对我国构建DRG成本核算标准化体系的启示[J].卫生经济研究,2020,(11):33-37.
　TAN Hua-wei,ZHANG Pei-lin,LIU Xian,et al.Basic Principles and Key Technologies of Patient Cost Accounting in Canada——and Its Policy Implications for the Construction of DRG Cost Accounting Standardization System in China[J].Journal Press of Health Economics Research,2020,(11):33-37.
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加拿大病人成本核算的基本原理和关键技术
——兼论对我国构建DRG成本核算标准化体系的启示
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年11期
页码:
33-37
栏目:
他山之石
出版日期:
2020-10-28

文章信息/Info

Title:
Basic Principles and Key Technologies of Patient Cost Accounting in Canada——and Its Policy Implications for the Construction of DRG Cost Accounting Standardization System in China
作者:
谭华伟1; 2; 张培林1; 2; 刘 宪1; 2; 颜维华1; 2; 皮 星1; 程 伟1; 2; 张 云1; 2; 廖光英3; 陈 菲3; 于 雪3
1.重庆市医院成本管理研究中心，重庆 400700
2.重庆市第九人民医院（西南大学附属医院），重庆 400700
3.重庆医科大学公共卫生与管理学院，重庆 400016
Author(s):
TAN Hua-wei;  ZHANG Pei-lin;  LIU Xian;  YAN Wei-hua;  PI Xing;  CHENG Wei;  ZHANG Yun;  LIAO Guang-ying;  CHEN Fei;  YU Xue
Chongqing Hospital Cost Management Research Center，Chongqing Ninth People's Hospital(The Affiliated Hospital of Southwest University), Chongqing 400700,China
关键词:
病人成本核算; 基础数据质量评价框架; 自下而上法; 作业成本法
Keywords:
patient cost accounting; basic data quality evaluation system; bottom-up method; activity based costing method
分类号:
R19
文献标志码:
A
摘要:
在介绍加拿大病人成本核算的概念、基本原理和关键技术的基础上，结合我国DRG成本核算的现实困境，提出完善我国DRG成本核算标准化体系的政策建议：探索医院财务会计和成本会计科目一体化；成立DRG成本核算专业机构，构建基础数据质量评价体系；明确DRG成本补偿范围及来源；理清DRG成本与定价的关联规则。
Abstract:
Based on introducing the concept, basic principles and key technologies of patient cost accounting in Canada, and combining with the realistic predicament of DRG cost accounting in China, this paper puts forward some policy suggestions for perfecting the standardization system of DRG cost accounting: exploring the integration of hospital financial accounting and cost accounting; establishing a professional organization of DRG cost accounting to build a basic data quality evaluation system; defining the scope and source of DRG cost compensation; sorting out the association rules between DRG cost and pricing.

参考文献/References:

[1] Canadian Institute for Health Information.MIS Patient Costing Methodology[S].Ontario:Canadian Institute for Health Information,2019.
[2] Canadian Institute for Health Information.CIHI’s Information Qualvty Framework[S].Ontario:Canadian Institute for Health Information,2017.
[3] 谭华伟，张培林，姚旭，等.公立医院医疗项目作业成本核算方法实践研究[J].卫生经济研究，2018（10）：41-46.
[4] 张培林，谭华伟，颜维华，等.医院科室成本核算的国际经验及启示[J].卫生经济研究，2020（2）：16-20.
[5] 谭华伟，张培林，颜维华，等.医疗成本核算方法的国际经验及启示[J].卫生经济研究，2020（2）：21-24.
[6] Busse R,Geissler A,Quentin W,et al.Diagnosis-Related Groups in Europe:Moving towards transparency,efficiency and quality in hospitals[M].Berkshire:Open University Press,2011.

更新日期/Last Update: 2020-10-28