目前,随着市场经济的不断发展,医院不仅要满足社会对医疗服务的需求,更要注重经济效益的实现。加强医院成本核算,提高医院经济管理水平,成为医院可持续发展的一项重要内容。一、加强医院成本核算的积极意义成本核算是医院经济管理工作的基础,是医院绩效考核 At present, with the continuous development of market economy, hospitals should not only meet the needs of the community for medical services, but also pay attention to the realization of economic benefits. Strengthen hospital cost accounting, improve the level of hospital economic management, become the hospital an important content of sustainable development. First, to strengthen the positive significance of hospital cost accounting Cost accounting is the basis of hospital economic management, hospital performance appraisal