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中文摘要: 目的：将2016年某科室DRG成本核算结果与已获得的支付额作对比，得出DRG病种的收益或亏损情况。通过DRG病种核算，找出成本精细化管理的途径和思路。方法：医院利用CN-DRGs医院绩效平台、成本核算系统和数据透视表，分析内分泌科DRGs病种成本。结果：对比DRGs病种成本和已获得支付金额，研究存在的差异，当医院面临实际成本高于病人的DRGs支付价格，医院产生损失；反之，实际成本低于病人的DRGs支付价格，医院获利。结论：医院利用DRG加快完善内部财务管理制度，加强成本核算、分析和控制，降低医疗成本，提高运行效率，同时为政府合理确定DRGs收付费标准提供参考依据。
Abstract:Objective：To compare the cost accounting results of disease related groups(DRGs )in a specialty in 2016 with the amount of payment obtained，and to obtain the income or loss of DRGs diseases，and to find out the ways and ideas of cost refined management. Methods：The cost of DRGs in Department of Endocrinology was analyzed by using CN-DRGs hospital performance platform，cost accounting system and PivotTable. Results：When the actual cost of DRGs was higher than the DRGs paid price，the hospital suffered losses；On the contrary，when the actual cost was lower than the DRGs paid price，the hospital was profitable. Conclusions：DRGs can be used to speed up the improvement of internal financial management system，strengthen cost accounting，analysis and control，reduce medical costs，improve operational efficiency，and provide reference for the government to rationally determine DRGs payment standards.
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基金项目:2017年度江苏省卫生计生研究课题（CW201702） 2017年度江苏省卫生计生研究课题（CW201702）
引用文本：
张晨阳,张春丽,王梦伊,陈园园,孙蓉蓉.某三甲医院以成本为基础的DRG收付费实践与探索△[J].江苏卫生事业管理,2019,30(5):545-547.
Zhang Chenyang,Zhang Chunli,Wang Mengyi,Chen Yuanyuan,Sun Rongrong.Practice of Cost-Based Diagnosis Related Groups Charge and Payment in a Third-grade Class-A Hospital[J].Jiangsu Health System Management,2019,30(5):545-547.
张晨阳,张春丽,王梦伊,陈园园,孙蓉蓉.某三甲医院以成本为基础的DRG收付费实践与探索△[J].江苏卫生事业管理,2019,30(5):545-547.
Zhang Chenyang,Zhang Chunli,Wang Mengyi,Chen Yuanyuan,Sun Rongrong.Practice of Cost-Based Diagnosis Related Groups Charge and Payment in a Third-grade Class-A Hospital[J].Jiangsu Health System Management,2019,30(5):545-547.
