Abstract

In the new round of medical and health system reform, the cost management of DRGs hospital is taken as the entry point, and the medical reform literature and policy documents are compiled. The DRGs are used as a means of payment and evaluation, which is applied to the hospital's cost management and performance evaluation. Analysis DRGs cost accounting is the focus of implementing DRGs payment methods. It is related to the smooth promotion of DRGs payment methods in public hospitals. It will force public hospitals to put more energy into controlling medical costs, and provide scientific and accurate basis for hospital decision-making

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