在当前国家医改政策导向推进补偿机制改革,通过调整医疗技术服务价格、增加政府投入等途径补偿的契机下,医院准确把握自身的医疗服务项目成本是生存的关键。本文论述了医疗服务项目成本核算的实施、问题及建议。 At the current national medical reform policy-oriented reform of the compensation mechanism, through the adjustment of medical technology services prices, increased government investment opportunities such as compensation, the hospital to accurately grasp the cost of their own medical services is the key to survival. This article discusses the implementation of medical service cost accounting, problems and recommendations.