Abstract:Objective：To explore the methods and countermeasures of hospital cost accounting under DRGs payment mode，and to put forward specific measures of hospital cost control under DRGs payment mode. Methods：The same DRGs in the front page of the medical record were classified and collected，and the cost of medical items，drugs and health materials charged separately for the treatment of a certain group were superimposed with the data of the hospital cost accounting system. And the average cost of each case was calculated. Results：The cost accounting method under the disease diagnosis group was studied，and the cost composition of the disease diagnosis group was analyzed，and the standardized cost control process and dynamic balanced medical insurance payment mechanism was explored. Conclusion：Under DRGs payment mode，the hospitals should strengthen cost accounting and cost control，so as to further reduce the cost of medical services and improve the utilization rate of resources.