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[1]李城斌刘丽云廖冬平陈火旺.C-DRG收付费一体化改革背景下的成本核算研究[J].中国卫生质量管理,2025,32(11):17-21.[doi:10.13912/j.cnki.chqm.2025.32.11.04]
　LI Chengbin,LIU Liyun,LIAO Dongping.Research on Cost Accounting under the Background of Integrated Reform of C-DRG Charge and Payment System[J].Chinese Health Quality Management,2025,32(11):17-21.[doi:10.13912/j.cnki.chqm.2025.32.11.04]

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C-DRG收付费一体化改革背景下的成本核算研究

《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R] 卷: 32 期数: 2025年11期页码: 17-21 栏目: 特别关注出版日期: 2025-11-15

Title:: Research on Cost Accounting under the Background of Integrated Reform of C-DRG Charge and Payment System

作者:: 李城斌刘丽云廖冬平陈火旺; 三明市第二医院

Author(s):: LI Chengbin; LIU Liyun; LIAO Dongping; Sanming Second Hospital

关键词:: C-DRG; 成本核算; 三明市; 医疗机构; 收付费一体化改革

Keywords:: C-DRG; Cost Accounting; Sanming City; Medical Institutions; Integrated Reform of Charge and Payment

分类号:: R197.323

DOI:: 10.13912/j.cnki.chqm.2025.32.11.04

文献标志码:: B

摘要:: C-DRG收付费一体化改革通过成本的透明化和付费方式的科学化，能够引导公立医院医保控费，降低医疗成本，提高运行效率。三明市第二医院通过合理选择DRG成本核算方法，自主研发DRG成本核算软件，开展DRG成本核算，从全院全局性、科室单元性、病组个体性三个维度，采用波士顿矩阵法、综合分析法、箱型图法、举例法等对医院DRG成本核算结果进行深入分析，并采取针对性成本控制策略，提高了精细化管理水平，降低了医疗服务成本和患者医疗费用，使医保、医院、医生和患者多方受益。

Abstract:: The integrated reform of C-DRG charge and payment in terms of cost transparency and scientific payment methods can guide public hospitals in controlling medical insurance expenses, reducing healthcare costs, and enhancing operational efficiency. Sanming Second Hospital achieved this by reasonably selecting DRG cost accounting methods, independently developing DRG cost accounting software, and conducting DRG cost accounting. The hospital conducted in-depth analyses of its DRG cost accounting results from three perspectives: the overall hospital level, departmental level, and individual disease group level, utilizing approaches such as the Boston matrix method, comprehensive analysis method, box plot method, and illustrative examples. By implementing targeted cost control strategies, the hospital improved its level of refined management, reduced healthcare service costs and patients’ medical expenses, and delivered benefits to multiple stakeholders, including medical insurance, hospitals, doctors, and patients.

参考文献/References:

［1］徐志銮,翁祖星,卓岑.三明市按C-DRG收付费改革经验介绍［J］.中国卫生经济,2022,41(1):28-31.［2］赵迪,王孝勇，郭磊，等.基于DRG的病组成本核算方法研究［J］.卫生经济研究，2021，38(9):65-67.［3］吴镝娅,张丽华，刘艳，等.基于DRG的公立医院精细化成本管控实践探讨［J］.中国卫生质量管理，2023，30(1):39-43.［4］陈晓兰,文符蓓.基于运营管理的公立医院DRG成本核算探索［J］.中国总会计师,2024(4):70-73.［5］孙丽.DRG盈亏视角下医院医保精细化管理研究［J］.卫生经济研究，2022，39(5):42-45.［6］王晓奕，洪乃坤，陈寒杰，等.基于价值医疗理念的公立医院DRG运营管理策略实证研究［J］.中国卫生质量管理，2024，31(11):25-29.［7］封厚利.自下而上的DRG成本核算方法应用实践与分析［J］.中国医院，2023,27(10):88-93.［8］周海龙.支付方式改革背景下的DRG成本核算探析［J］.中国卫生经济,2022,41(1):88-92.［9］李星仪，胡斌，陈凌，等.DRG分组成本测算方法对比分析［J］.中国卫生经济，2022，41（3）：87-89.［10］纪桂秀.DRG支付改革下公立医院成本精细化管控实现路径研究［J］.卫生经济研究,2024,41(9):90-93.

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更新日期/Last Update: 2025-11-15