Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.

The reform of medical insurance payment methods is one of the important measures for Sanming City to achieve universal health. This study explored the design and implementation of DRG payment method under global budget based on the case of Sanming, in order to promote the transformation from disease treatment to health promotion. The transformation practice of Sanming City involved three aspects: concept reshaping, structural reconstruction, and functional reconstruction, which were promoted from the dimensions of goals, paths, and methods, and have achieved significant results. The author proposed three recommendations, including adhering to and improving DRG payments under global budget, attaching importance to medical quality assessment and monitoring, and designing a global budget plus composite payment method that is suitable for various health scenarios.

Objective:Case mix index indicates the capacity of disease diagnosis and treatment, as well as the quality of health cares in related disciplines. Science and technology evaluation metrics represent the level of innovation and sustainable development of science and technology. Quality of health care and sustainable development are considered as two key evaluation indicators in the performance evaluation of national tertiary public hospitals. This study aimed to explore the effect of case mix index on the science and technology evaluation metrics.Methods:According to a cross-sectional design, the relationship between case mix index and science and technology evaluation metrics was analyzed in a tertiary public general hospital between 2017 and 2019.Results:In three years′ period time, the departments in top 100 disciplines of science and technology evaluation metrics had the case mix index 17% which was higher than other departments in non-top 100 disciplines ( P<0.05). In the multivariate analysis, higher case mix index increased a 2.29-fold higher probability to be in top 100 disciplines. They are under the receiver operative character curve between case mix index and top 100 disciplines in evaluation of departments was 0.716 ( P=0.001). Conclusions:Case mix index indicated the level of science and technology evaluation metrics and the clinical departments should improve the case mix index, service quality of health care and the motivation of sustainable development.