随着我国医疗制度改革不断深化,医院必须在成本核算办法与管理上做出一定的调整,因此,本文通过阐述了全成本核算的含义与改进医院成本核算办法推行医院全成本核算管理的必要性,分析了医院成本核算的现状,联系实际,提出了改进医院成本核算办法推行医院全成本核算管理的措施。 With the deepening of the medical system reform in our country, the hospital must make certain adjustments in the cost accounting methods and management. Therefore, this paper elaborates the meaning of the full cost accounting and the necessity of improving the hospital cost accounting method to promote the hospital full cost accounting management , Analyzed the current situation of hospital cost accounting, and put forward measures to improve the management of hospital full cost accounting by improving the method of hospital cost accounting.