随着我国市场经济的不断发展,我国医疗事业也得到了很快的发展,成本核算和管理对医院的发展起到了重要的作用,越来越多的医院加大了对成本核算与成本管理的重视程度,但是医院在实际的成本核算和管理中还存在着一些问题,本文从医院开展成本核算和管理的现实意义出发,分析了其中存在的问题,并提出了几点完善的措施,目的在于提高我国医院成本核算和管理的水平。 With the continuous development of the market economy in our country, the medical cause in our country has also been developed rapidly. Cost accounting and management have played an important role in the development of hospitals. More and more hospitals have increased the cost accounting and cost management However, there are still some problems in the actual cost accounting and management of the hospital. Based on the practical significance of cost accounting and management in hospitals, this article analyzes the existing problems and puts forward some measures to improve the objective of Improve China’s hospital cost accounting and management level.