随着我国医疗卫生事业的发展、改革,带动了医院会计制度的不断更新。在新《医院会计制度》下,以前医院会计成本核算的缺陷就明显暴露出来,因此,医院需要采取一定措施,规范会计行为,转变传统的会计管理模式,提高会计成本核算的管理能力。本篇文章主要是对医院成本核算存在的问题进行分析,并依据新《医院会计》,结合自身医院的实际经验,提出相应的改进措施,以供参考。 With the development and reform of medical and health undertaking in our country, the hospital accounting system has been continuously updated. Under the new “hospital accounting system”, the defects of accounting cost accounting in the past were obviously exposed. Therefore, the hospital needed to take certain measures to standardize accounting behavior, change the traditional accounting management mode and improve the management ability of accounting cost accounting. This article mainly analyzes the existing problems in the hospital cost accounting, and based on the new “hospital accounting”, combined with the actual experience of their own hospitals, put forward the corresponding improvement measures for reference.