“入世”给我们国家卫生、医疗事业带来无限的机遇和挑战。随着我国卫生医疗事业的改革不断深入,医院管理逐步走向市场,医院由计划型、福利型向市场经济过渡,给医院财务成本核算提出了更高的要求和新的发展方向。改变原来的管理模式,由医院的预、决算管理向成本核算管理发展。核算的内容要全方位,具体到病种及医疗项目上来。 “Accession to the WTO” brings boundless opportunities and challenges to our country’s health and medical care. With the continuous deepening of the reform of China’s health care industry, hospital management has gradually entered the market, and hospitals have evolved from planned and welfare-type to market-oriented economies. This has brought higher requirements and new directions for the development of hospital financial costs. Changing the original management model, from the hospital’s pre- and final accounts management to cost accounting management development. The content of the accounting should be comprehensive, specific to the disease and medical projects.