随着我国医疗机构市场竞争的愈演愈烈,医院管理者深刻意识到医院成本管理的重要性。怎样才能够降低医院成本,消除社会对医院高额药费的不满,成为现代医改面对的首要问题。做好成本核算管理是降低成本的关键,在此阐述成本核算的内涵及其对医院成本管理的意义,并提出加强医院成本核算的相关策略。 With the intensified market competition in China’s medical institutions, hospital administrators are deeply aware of the importance of hospital cost management. How to reduce the cost of the hospital and eliminate the dissatisfaction of the society with the large amount of medical expenses in the hospital have become the primary problems that the modern medical reform faces. Cost accounting management is the key to reduce costs, explain the meaning of cost accounting and its significance to the cost management of hospitals, and put forward strategies to strengthen hospital cost accounting.