随着国家经济体制改革的不断深化、卫生改革的不断深入,医院逐步走向市场,改革医院的财务管理体制也变得势在必行。而改革医院的财务管理体制,关键就在于抓成本、树立成本核算意识,从而实现降低成本、提高医院资金的使用效益的目标。因此,成本控制在医院经营管理中的位置将因此而更加重要。 With the continuous deepening of the reform of the national economic system, the deepening of health reform, the gradual introduction of hospitals into the market, and the reform of the hospital’s financial management system, it has become imperative. The reform of the hospital’s financial management system, the key lies in grasping the cost, establish cost awareness, so as to reduce costs and improve hospital use efficiency benefits of the goal. Therefore, the position of cost control in hospital management will therefore be even more important.