随着我国平价医院的不断增加,维持医院运营费用的控制及医院运营的成本控制就显得尤为突出,加之国家对医疗系统的改革实施,医院进行成本核算的必要性愈显突出。本文针对目前医院核算方法、作用进行分析,并通过分析其在医院运营中的重要作用找出其发展的方向及规律。 With the increasing number of affordable hospitals in China, it is particularly prominent to maintain the control of hospital operating costs and the cost of hospital operations. In addition to the state’s implementation of the reform of the medical system, the need for cost accounting in hospitals becomes more prominent. This article analyzes the current hospital accounting methods and roles, and finds out the direction and the law of its development by analyzing its important role in hospital operations.