| At the beginning of the 21 st century,with the rapid development of society and economy,the continuous rise of people’s consumption capacity,and the continuous improvement of medical treatment environment,most public hospitals have achieved rapid development by virtue of their good hardware and software strength and extensive radiation capacity.Since entering the new era,the internal and external environment of public hospital is undergoing tremendous changes in the deepening of medical and health system reform which is transforming the isurance payment modeand increasing the competitionof medical market.The cost accountingis the fundamental cornerstone to the public hospital which want to gain a foothold in the fierce market environment and seek a long-term sustainable development model in the wave of the reform.The research on single-disease cost accounting is the only wayfor thepublic hospitalto laying good foundation under the background of the reform of medical insurance payment method.The project overlay method based on clinical pathway is adopted in this subject.In this study,the samples are patients admitted to X hospital in 2015 who were mainly diagnosed with AVRT or AVNRT and undergoing percutaneous radiofrequency ablation.This subjectconstructa single-disease cost model at first and thenconducta descriptive analysis.Finally,the influencing factors and the measurement model of single-disease cost are analyzed by multiple regression method.The results showed that the main factors affecting the cost of AVRT or AVNRTarehospitalization days,age and hospital discharge.The effective control and reasonable utilization of the hospitalization days can reduce the cost of single disease and the medical cost of patients.To improve the curative effect and efficiency of patients can also achieve the purpose of reducing the cost of disease,and improve the competitiveness of the X hospital.The purpose of patients to the hospital is to regain health.Controlling the cost of medical materials,especially the cost of surgical materials,can obviously reduce the cost of single disease.At last,the thesis puts forward some Suggestions on the expansion of the disease model,the inclusion of medical insurance payment factors,and the collection and analysis of comparative data. |
