Research On The Impact Of Medical Insurance Payment Reform On Private Hospital Cost Accountin

Private hospitals have always been an indispensable part of the medical industry in China.With the reform of medical insurance payments,both DRG(paid by diagnosis related groups)and DIP(paid by diagnosis intervention packet)are in the form of "packaged payments".In the mode of payments,the basis of payment provided by medical insurance institutions is no longer the actual cost consumed in the process of diagnosis and treatment.The basis of payment they implement is the cost standard of the disease groups and diseases to which patients belong.In this model,the health care provider bears the medical risk,not the payer.If the cost of treating a disease is greater than the cost standard,hospitals will incur a loss of expenses.If medical institutions cannot accurately calculate the cost of their own diseases,they will not be able to understand the difference between the medical insurance compensation and the actual cost,so they must build their own cost accounting system according to the medical insurance payment policy.How to calculate and manage the cost of diseases in private hospitals has become a difficult problem for managers.By sorting out the cost accounting theories of different diseases at home and abroad,based on the relevant situation and data of cost accounting of S Private Hospital in G City,this study selects "CCR method(cost-to-charge ratio method)" as the basic method of cost accounting of diseases in S Private Hospital,analyzes the feasibility of carrying out CCR method in S Private Hospital,and explores the construction of cost accounting system of diseases based on CCR method.Based on the accounting process,this paper will summarize the security mechanism required by the application of CCR method in S Private Hospital,so as to ensure the effective implementation of CCR method in private hospitals.Finally,based on the accounting results,this paper will analyze the cost accounting results of diseases from the following aspects successively,including the reliability of the calculated data,the cost composition of the sample diseases,the cost composition of the department where the cost of diseases located,the department income,the difference between the cost of diseases and hospitalization expenses,and the clinical path management for diseases.The use of CCR method for disease costing accounting has several advantages,including more accessible data;more accurate accounting,able to calculate the cost of all diseases at once.These characteristics make it applicable in private hospitals.Under the background of medical insurance payment reform,it is imperative for private hospitals to adopt disease cost accounting and implement disease cost management in order to make profits while correctly knowing hospital balance.