新的《医院财务制度》和《医院会计制度》实施后,对医院成本管理提出了更高的要求。提高医疗服务质量、降低医疗运营成本是医院财务管理的重中之重。加强医院成本管理,全方位、多层次的分析和研究降低成本管理的途径和方法,指导医院会计人员正确理解和运用成本管理工具,规范医院成本管理。 After the implementation of the new “hospital financial system” and “hospital accounting system”, the hospital cost management has put forward higher requirements. Improve the quality of medical services, reduce the cost of medical operations is the hospital financial management of the most important. Strengthen the hospital cost management, comprehensive and multi-level analysis and research to reduce cost management ways and methods to guide the hospital accountants to correctly understand and use cost management tools, standardize hospital cost management.