Research on DIP Disease Cost Accounting Based on Parameter Allocation Method in County Public Hospitals
- VernacularTitle:基于参数分配法的县级公立医院DIP病种成本核算案例研究
- Author:
Wenli LIU
1
;
Zihan LIN
;
Jia LIU
;
Yuxia LI
;
Jiao ZHOU
;
Jie PAN
Author Information
1. 四川大学华西公共卫生学院/四川大学华西第四医院 四川 成都 610041;什邡市人民医院 四川 什邡 618400
- Publication Type:Journal Article
- Keywords:
county public hospital;
Diagnosis-Intervention Packet;
disease cost accounting;
parameter allocation method
- From:
Chinese Health Economics
2025;44(3):73-76
- CountryChina
- Language:Chinese
-
Abstract:
After the full implementation of Diagnosis-Intervention Packet(DIP)payment,driven by the dual mode of public welfare and economy,disease cost accounting,as a key link,promotes the transformation of hospitals from extensive income-driven development mode to refined operation management.Through literature analysis,it compares the characteristics,advantages and limitations of various methods of disease cost accounting.Combined with the current situation of case hospital cost accounting and the dilemma of disease cost accounting,the parameter distribution method combined with the service unit superposition method is used to realize the medical business cost and medical total cost accounting of the DIP disease in the case hospital.In addition,how to better implement DIP disease cost accounting in county-level public hospitals is discussed and suggested,in order to further improve the same type of hospitals and speed up the application of disease cost accounting results.
