长久以来,基层医疗机构的成本管理工作效果甚微,成本核算工作局限在奖金管理之上,导致成本管理工作丧失其应有之义,成本管理工作偏离轨道是当前基层医疗机构成本管理工作存在的主要问题。因此,我们有必要创新成本核算和成本控制机制。一、实行成本管理目的和意义基层医疗机构之所以进行成本控制的原因在于通过对医疗 For a long time, the cost management work of grassroots medical institutions has little effect, and the cost accounting work is limited to the bonus management, which leads to the loss of due diligence of cost management. The deviation of cost management is the current cost management of primary medical institutions. main problem. Therefore, we need to innovate cost accounting and cost control mechanisms. First, the purpose and significance of the implementation of cost management The reason why the primary medical institutions to control the cost is that through the medical