DRG支付方式下医院全面预算绩效管理路径重塑研究*

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。

Research on the Remolding Path of Hospital Comprehensive Budget Performance Management under DRG Payment Mode

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.