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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

42

期数:

2025年06期

页码:

79-82

栏目:

医院管理

出版日期:

2025-05-29

文章信息/Info

Title:

Study on the Application of DRG Cost Accounting in the Operation Management in Public Hospitals

作者:

杨举文¹; 张春艳¹; 刘新宇¹; 2

1.四川省医学科学院·四川省人民医院，四川 成都 610072
2.四川省精神医学中心，四川 成都 611130

Author(s):

YANG Juwen;  ZHANG Chunyan;  LIU Xinyu

Sichuan Academy of Medical Sciences & Sichuan Provincial People's Hospital, Chengdu Sichuan 610072, China

关键词:

DRG成本核算; 公立医院; 运营管理; 成本数据

Keywords:

DRG cost accounting;  public hospitals;  operation management;  cost data

分类号:

R19

文献标志码:

B

摘要:

当前，开展DRG成本核算是公立医院运营管理的必然要求。S医院将DRG成本核算与预算编制相结合，重塑资源配置机制；与精细化管控相结合，提升病组运营质效；与绩效管理相结合，协调战略与业务发展；与信息化建设相结合，发掘数据资产价值，实现了“提质、降本、增效”的管理目标，为健全现代医院管理制度、推进公立医院高质量发展提供了实证参考。

Abstract:

At present, DRG cost accounting is an inevitable requirement for the operation and management in public hospitals. Hospital S combines DRG cost accounting with budgeting to reshape the resource allocation mechanism, combines DRG cost accounting with refined management and control to improve the quality and efficiency of the operation of disease group, combines DRG cost accounting with performance management to coordinate the strategy and business development, and combines DRG cost accounting with the construction of information technology to explore the value of data assets. It has realized the management goal of "improving quality, reducing cost and increasing efficiency", and provides empirical references for improving the modern hospital management system and promoting the high-quality development of public hospitals.

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更新日期/Last Update: 2025-05-29