医院管理在重视社会效益的同时 ,更加关注自身的经济利益和运行效率 ,更关注和依赖于品牌、科技创新和人力资本的投入 ,这些都对医院的财务管理工作提出了更高的要求。一、实行成本核算 ,加强成本管理[1](一 )完善制度建设 ,强化成本核算。首先 ,医院应根据自身管理需要 ,借鉴 At the same time of paying attention to social benefits, hospital management pays more attention to its own economic interests and operational efficiency, more attention and dependence on brand, technological innovation and human capital investment, which put higher demands on the hospital’s financial management. First, the implementation of cost accounting, strengthen cost management [1] (A) improve the system construction, and strengthen cost accounting. First of all, hospitals should learn from their own management needs