医疗卫生与人民的日常生活息息相关,医院作为医疗卫生服务的主体,有着维护人民身体健康的责任,在社会经济生活中扮演非常重要的角色。在市场经济体制下,效益是医院维持正常运营不能回避的话题,提高效益就必须加强财务管理,控制成本费用,本文针对医院成本核算中存在的主要问题,提出了优化成本核算的解决对策。 Health care is closely related to people’s daily life. As the main body of medical and health services, hospitals have the responsibility of safeguarding people’s health and play a very important role in social and economic life. Under the market economy system, the benefit is the topic which can not be avoided in the normal operation of the hospital. To improve the efficiency, we must strengthen the financial management and control the cost. In this paper, we put forward the countermeasures to optimize the cost accounting according to the main problems in the hospital cost accounting.