基于疾病成本会计的知识资本价值,诊断相关群体的成本会计
Jinli Duan1, Feng Jiao2, Jicheng Xi3
1School of Economics and Management, Sanming University, Sanming, Fujian, China.
Frontiers in public health
|June 25, 2024
概括
中国的诊断相关组 (DRG) 支付改革现在承认医疗人员的知识资本价值. 这种DRG成本会计提高了医疗服务激励和成本控制.
科学领域:
- 卫生经济学 卫生经济学
- 医疗会计会计是医疗会计中的一个.
- 医疗保健管理的管理
背景情况:
- 自2019年以来,中国国家卫生委员会正在试点实施诊断相关群体 (DRG) 支付系统.
- 医疗卫生改革在准确计算疾病成本方面面临挑战.
- 传统的方法忽视了医务人员知识资本的价值.
研究的目的:
- 分析中国诊断相关集团 (C-DRG) 的成本会计方案.
- 专注于将知识资本的价值纳入C-DRG会计中.
主要方法:
- 提出了知识资本价值 (疾病治疗难度,劳动强度,风险,时间) 的测量指数系统.
- 利用分析层次过程 (AHP) 权衡知识资本特征.
- 通过使用关节置换,尾炎和心脏旁路手术的成本数据进行实证分析.
主要成果:
- 在C-DRG成本会计系统承认医疗工作者知识资本的价值.
- 这种认可增强了医疗工作者在优化治疗过程中的动机和创造力.
- 提高DRG定价和医疗实践监控的透明度和真实性.
结论:
- C-DRG 会计系统成功地将医学知识资本价值纳入.
- 这导致了更好的激励,成本控制和医疗服务的标准化.
- 提高系统透明度和改善医疗保健服务的监控.
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