公立医院如何迈好高质量发展的坚实一步——基于DRG成本核算的成本控制浅谈
How Public Hospitals Can Take a Solid Step towards High-Quality Development—A Brief Discussion on Cost Control Based on DRG Cost Accounting

公立医院要想实现高质量发展，应坚持公益性为导向，以推动医院管理模式从粗放到精细转变为目标。精细化管理离不开对成本的关注和控制，这就对医院成本核算提出了进一步的要求。本文通过理论和实例相结合的方式分析了在DRG支付改革背景下，成本核算和成本控制工作开展过程中存在的问题，以及如何根据政策要求和医院实际情况对DRG成本科学制定成本核算方案、高效开展成本控制工作。
In order to achieve high-quality development, public hospitals should adhere to the orientation of public welfare and promote the transformation of hospital management models from extensive to refined. Refined management depends on attention and control of costs, which further places demands on hospital cost accounting. This article combines theory and practical examples to analyze the issues in the process of cost accounting and cost control under the background of DRG payment reform, and provides insights on how to scientifically formulate cost accounting plans based on DRG costs according to policy requirements and actual hospital situations to efficiently carry out cost control work.