随着卫生系统不断深化改革,在医院全面实行成本核算管理一方面是适应市场的必然需求,另一方面也是提升医疗服务水平的重要举措和实现科学管理降低医疗成本的有效手段,同时也是提升医院市场竞争力的关键措施。总之,在工作实践中不断摸索和总结核算方法的选择,形成以成本核算为基础的财务制度,并将成本管理和成本控制作为追求经济效益的重要手段,进一步促进优质管理的形成,为医院服务质量提升和成本节约做出贡献。 With the continuous deepening reform of the health system, the full implementation of costing management in the hospital is an inevitable demand to adapt to the market. On the other hand, it is also an important measure to enhance the level of medical services and an effective means to reduce the medical costs scientifically. At the same time, Market competitiveness of the key measures. In short, in practice, we constantly explore and summarize the choice of accounting methods and form a financial system based on cost accounting. We take cost management and cost control as important means to pursue economic benefits, and further promote the formation of quality management and serve the hospital Quality improvement and cost savings to contribute.