A Study On Cost Management Of Publict Hospital In The Context Of DIP Payment

In recent years,along with the improvement of the living standard of Chinese residents and the sinking popularization of medical service,the importance of satisfying the people’s health needs gradually highlights.But it is limited by the various irrationalities of the medical service payment mode which is mainly project payment implemented in our country for a long time.The pressure on the income and expenditure of Chinese medical insurance fund is increasing year by year.In the past 30 years,public hospitals have experienced the policy reform of graded diagnosis and treatment,the cancellation of drug and consumable mark-ups,etc,and ushered in the reform of Diagnosis Intervention Packet payment method.The purpose is to solve the unreasonable rise of medical expenses and the unreasonable phenomenon of "supplementing medical care with medicine" and improve the efficiency of medical insurance funds.Under the payment policy of "no overspending and remaining balance",different medical insurance for different diseases will adopt different payment standards,and the overspending part will be borne by the hospital itself,which marks that the hospital has entered the era of comprehensive cost control,forcing the hospital to change the traditional medical service concept in the past,refine the object of cost accounting,precise the granularity of cost accounting,and improve the win-win development mode of medical insurance,medical treatment and patients.The establishment of a macro-policy-oriented,information system through the business flow,enabling the transformation from "treatment-centered" to "patient-centered",income-driven transformation to cost control,effectively play the role of strategic purchase of medical insurance funds,improve the performance of medical insurance funds.Based on the above research background,this paper firstly summarizes the current cost accounting methods used by public hospitals through literature review and case study,on the basis of summarizing the existing research results at home and abroad,and on the basis of cost driver theory,comprehensive cost management theory and refined cost management theory,and analyzes and compares the advantages and disadvantages of each accounting method.This paper summarizes the characteristics,adaptability and existing problems of hospital cost accounting methods,explores diversified cost management paths,and puts forward reasonable suggestions.Secondly,through the study of the cost management practice of sample hospitals combined with the application practice,the following conclusions are drawn:Payment by disease points can curb the unreasonable growth of medical expenses to a certain extent,providing the initial theoretical results for innovating the cost management path of public hospitals and exploring cost management.Finally,suggestions to improve the cost management efficiency of public hospitals are put forward from three perspectives:improving the operation management system,improving the performance accounting system,and improving the supporting facilities system.