Discussion of reform in the medical insurance payment system and the development trends of hospital cost accounting / 中华医院管理杂志

ABSTRACT

The paper analyzes from the angles of the parties providing, needing and paying for medical and health services the factors influencing the medical insurance system and discusses the features of reform directions in the medical insurance payment system, viz. the move of payment from an open to a closed mode and from a single to a mixed mode and the move of the main bodies controlling medical insurance expenses from expenses controlling centers to resources controlling centers. The single mode of payment by service procedures adopted in the current medical insurance system in China must therefore be replaced by a diversified mode of payment and corresponding supporting measures ought to be taken. In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.