Background　The　National　Health　Commission　and　the　other　relevant　departments　in　China　have　initiated　testing　of　the　Diagnosis　Related　Groups　(DRGs)　system　in　30　pilot　locations　since　2019.　In　the　process　of　DRG　payment　reform,　accounting　for　the　costs　of　diseases　has　become　a　highly　challenging　issue.　The　traditional　method　of　disease　accounting　method　overlooks　the　compensation　for　the　knowledge　capital　value　of　medical　personnel.Objective　The　primary　objective　of　this　study　is　to　analyze　the　cost　accounting　scheme　of　China＇s　Diagnosis　Related　Groups　(C-DRG),　focusing　on　the　value　of　knowledge　capital.Methods　The　study　initially　proposes　a　measurement　index　system　for　the　value　of　knowledge-based　capital,　including　the　difficulty　of　disease　treatment,　labor　intensity　of　disease　treatment,　risk　of　disease　treatment,　and　operation/treatment　time　for　diseases.　The　Analytic　Hierarchy　Process　(AHP)　is　then　utilized　to　weigh　the　features　of　medical　workers＇　knowledge　capital　value.　First,　pairwise　comparisons　are　conducted　in　this　stage　to　develop　a　two-pair　judgment　matrix　of　the　primary　indicators.　Second,　the　eigenvectors　corresponding　to　the　maximum　eigenvalues　of　the　matrix　are　calculated　to　generate　the　weight　coefficient　of　each　feature.　The　consistency　test　is　carried　out　after　this　stage.　An　empirical　analysis　is　conducted　by　collecting　data,　including　the　full　costs　of　treating　three　types　of　diseases-hip　replacement,　acute　simple　appendicitis,　and　heart　bypass　surgery-from　one　public　medical　institution.Results　The　empirical　analysis　examines　whether　this　DRG　costing　accounting　can　address　the　issue　of　neglecting　the　value　of　medical　workers＇　knowledge　capital.　The　methods　reconfigure　the　positive　incentive　mechanism,　stimulate　the　endogenous　motivation　of　the　medical　service　system,　foster　independent　changes　in　medical　behavior,　and　achieve　the　goals　of　reasonable　cost　control.Conclusion　In　the　cost　accounting　system　of　C-DRG,　the　value　of　medical　workers＇　knowledge　capital　is　acknowledged.　This　acknowledgment　not　only　boosts　the　enthusiasm　and　creativity　of　medical　workers　in　optimizing　and　standardizing　the　diagnosis　and　treatment　process　but　also　improves　the　transparency　and　authenticity　of　DRG　pricing.　This　is　particularly　evident　in　the　optimization　and　standardization　of　the　diagnosis　and　treatment　processes　within　medical　institutions　and　in　monitoring　inadequate　medical　practices　within　these　institutions.