随着社会的进步与医疗的改革,竞争变的激烈,医院面临的形势日益严峻。医院成本核算在管理中的地位也凸显出来,在现有情况下,只有加强成本核算才能提高医院的效益与竞争力,改善医院的管理理念,降低支出,促进医院的发展。本文通过对医院管理情况的分析,发现医院成本核算中存在的问题,介绍医院成本核算的概念与特点,进而揭示医院成本核算的作用与意义。 With the progress of society and medical reform, the competition has become fiercer, and the hospital is facing more and more serious situation. In the current situation, only by strengthening cost accounting can we improve the efficiency and competitiveness of the hospital, improve the hospital management concept, reduce the expenditure and promote the development of the hospital. Based on the analysis of hospital management, this paper finds the problems existing in hospital cost accounting, introduces the concept and characteristics of hospital cost accounting, and then reveals the role and significance of hospital cost accounting.