| 引用本文: |
田永生,杨秀慧,吴君,等.DRG支付方式下医院全面预算绩效管理路径重塑研究*[J].中国卫生经济,2022,41(10):78-81.[点击复制] |
Tian Yongsheng,Yang Xiuhui,Wu Jun,et al.Research on the Remolding Path of Hospital Comprehensive Budget Performance Management under DRG Payment Mode[J].CHINESE HEALTH ECONOMICS,2022,41(10):78-81.[点击复制] |
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| 摘要: |
| 基于DRG精细化医保支付方式的内涵及要求，剖析DRG医保付费对医院全面预算绩效管理的影响，通过构建以 DRG应用为核心的全面预算绩效管理顶层设计，形成“1+2+3”预算绩效管理支撑框架；细化预算编制颗粒度，确立“项目+ 病组”双轨预算通道；建立事前定标、过程控制、事后分析的闭环管理路径，确定预算横到边、纵到底的合理管控方案；重构“核算+考核”双轮绩效体系，实现质量和效益的双向提升。 |
| 关键词: 按疾病诊断相关分组 医院 全面预算绩效管理 |
| DOI： |
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| 基金项目:河南省医院协会医院经济管理研究课题(HNYYJG-2020-17B)；河南省软科学研究计划项目-会计专题(212400410553) |
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| Research on the Remolding Path of Hospital Comprehensive Budget Performance Management under DRG Payment Mode |
| Tian Yongsheng,Yang Xiuhui,Wu Jun,Yu Xiaowei |
| (Luohe Central Hospital, Luohe, Henan, 462000 , China) |
| Abstract: |
| Based on the connotation and requirements of DRG's refined medical insurance payment method, it analyzes the impact of DRG payment on hospital comprehensive budget performance management, and forms a " 1+2+3 " supporting framework of budget performance management by constructing the top-level design of comprehensive budget performance management with DRG application as the core. It manages to refine the granularity of budget preparation, establish budget project and disease group preparation plan; the establishment of objectives before the budget, timely control of the budget process, strengthening assessment and feedback closed-loop management path after the budget, determine the horizontal control of budget departments, and longitudinally refine the control of budget disease groups; reconstruct the double-round performance system of performance accounting and assessment to realize the two-way improvement of quality and benefit. |
| Key words: Diagnosis Related Group hospital comprehensive budget performance management |
