A Study On Cost Accounting And Management Of Single-child Vaginal Delivery And Single Disease In Guizhou A Hospital

The system of payment by type of disease is the main medical insurance payment method in developed countries,and it is also a new system model chosen for our country's new medical reform and Chinese medical insurance payment method.Our country started to implement the single-disease payment management model in2011 based on actual situation,but the results have not been satisfactory for 10 years.The single-disease payment entry rate and completion rate are not high in all regions.Therefore,this article takes the case of a single prenatal single disease in Guizhou A Hospital as an example to explore the problems of the single disease payment system.This research carried out single-disease cost accounting,which is based on the cost management theory of health economics,following the path of “project cost-patient cost-disease cost”.According to whether there are comorbidities and complications for the 2566 pregnancy of Guizhou A Hospital in 2020,they be divided into four groups of W,H,B,and exit route,and the actual cost of the single disease-W,single disease-H and single disease-B were calculated separately,using SPSS19.0statistical software carry out descriptive statistical analysis,linear regression analysis and T test from the patient,disease and medical service project level.The study found that if payment is made in accordance with the single-disease-W,single-disease-H,and single-disease-B pricing provisions of the medical insurance,then the hospital will have to bear 43.18 percent,30.35 percent,and 34.46 percent for every single-disease mother admitted to the hospital.It shows that the actual cost of a single disease is significantly higher than the price of medical insurance.In the context of this pricing,the average hospitalization cost of parturients who was included in the single-disease payment group is lower than that of the non-single-disease payment group(P<0.05).It is believed that single-disease payment management can prompt hospitals to actively reduce costs.However,in W,H,and B groups,the actual rate of single-disease payment was only 2.69 percent,1.82 percent,and 0.07 percent,respectively.It is believed that the single-disease payment management has a limited effect on cost control.At the same time,in order not to break through the single-disease pricing standards,A Hospital separately control the hospitalization expenses of the parturients who included in the single-disease payment within 3200 yuan,4160 yuan and 3840 yuan.Based on the hypothetical background of “economic man”,it is considered not conducive to the guarantee of the quality of medical services.Based on the above research findings,the research focuses on improving disease pricing methods and establishing regular price adjustment mechanisms;strengthening clinical path management to ensure the quality of medical services;expanding single-disease payment trials to promote the upgrading of medical insurance payment methods;implementing disease cost management to promote hospitals refined management and other aspects put forward management enlightenment to realize the research significance of ensuring the safety of patient diagnosis and treatment,improving the efficiency of medical insurance funds,promoting the refined management of hospitals,and promoting the smooth development of the disease-based payment policy.