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drgs mo shi xia gong li yi yuan cheng ben guan li yan jiu
Author(s): 
Pages: 107-111
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  DRGs作业成本法病种成本核算公立医院;
Abstract: 公立医院是我国医疗服务机构的主体力量,目前医疗卫生体制正在向纵深改革,医保需要承担全民诊疗费用。在此背景下,以DRGs公立医院成本管理为切入点,首先在对DRGs病种成本法与作业成本法进行比较的基础上介绍DRGs下病种成本法核算的优点,其次分析我国公立医院DRGs病种成本法核算的现状和演化路径,再次阐述实施DRGs全环节成本管理的措施,最后对优化我国公立医院DRGs成本管理提出相关建议。
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