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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

43

期数:

2026年05期

页码:

71-75

栏目:

财务与审计

出版日期:

2026-04-24

文章信息/Info

Title:

Study on Management Practices in Data Quality Control of DRG Cost Accounting in Public Hospitals

作者:

孙彩云¹; 冯 晴¹; 张春艳¹; 张 虹¹; 陈艳云¹

1.四川省医学科学院·四川省人民医院，四川 成都 610072

Author(s):

SUN Caiyun;  FENG Qing;  ZHANG Chunyan;  ZHANG Hong;  CHEN Yanyun

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

关键词:

DRG成本核算; 数据质量控制; 公立医院

Keywords:

DRG cost accounting;  data quality control;  public hospitals

分类号:

R197.32

文献标志码:

B

摘要:

当前，公立医院DRG成本核算存在人员归属与分摊困境、系统间联动机制不健全、手工填报数据差错与时滞、数据转换过程的容错标准宽松等问题，影响DRG成本核算结果的准确性。对此，案例医院通过搭建人员信息主数据管理平台、优化以成本核算单元为轴心的审批流程、开发数据采集平台、建立多部门协同的数据治理机制、明确成本数据稽核的方法与标准等措施，有效破解了DRG成本核算难题，提高了DRG成本核算质量，为公立医院精细化管理打下了坚实的数据基础。

Abstract:

At present, DRG cost accounting in public hospitals faces challenges such as difficulties in personnel affiliation and cost allocation, inadequate inter-system coordination mechanisms, errors and delays in manual data reporting, and lenient error tolerance standards during data conversion, which ultimately affect the accuracy of DRG cost accounting results. In response, the case hospital has taken measures such as establishing a personnel information master data management platform, optimizing the approval process centered around cost accoun-ting units, developing a data collection platform, establishing a multi-departmental collaborative data governance mechanism, and clarifying the methods and standards for cost data auditing, These measures have effectively solved the challenges of DRG cost accounting, improved the quality of DRG cost accounting, and laid a solid data foundation for the refined management in public hospitals.

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更新日期/Last Update: 2026-04-24