本文通过对诸多文献的搜集整理以及对医院实际经济运作的调查,对这三方面的问题进行系统的论述,并就解决方法提出方案,为我国医院经济管理中的成本及共同成本分配提出一条清晰明确的道路,以促进我国医疗事业的发展,减轻患者的家庭经济负担,造福社会。 This article systematically discusses these three aspects through the collection and arrangement of many literatures and the investigation of the actual economic operation of the hospital, proposes the solution to the solution and puts forward a clear definition of the cost and the common cost distribution in the hospital economic management in our country. A clear path to promote the development of China’s medical cause, reduce the financial burden on families, the benefit of the community.