医院进行经济控制是至关重要的,有必要寻求与医院经济相吻合的经济模型和决定医院成本核算的方法。本文就此作了探讨,由于每个病人都可被看作为特有的病例,所以直到最近,医院的成本核算还表现出一系列的困难。然而建立统计意义的同类病人组合已成为可能。医院作为一个多种产品公司,尽可能简单地依赖直接成本技术和信息技术是很适宜的。 The economic control of hospitals is crucial, and it is necessary to seek an economic model that is consistent with the hospital economy and a method of determining hospital cost accounting. This article discusses this, because each patient can be seen as a unique case, so until recently, the hospital’s cost accounting also showed a series of difficulties. However, it has become possible to establish a statistically significant combination of similar patients. As a multi-product company, it is appropriate for hospitals to rely as easily as possible on direct cost technology and information technology.