新《医院会计制度》执行以后,医院会计核算更加适应新经济形势下运营环境和社会经济活动,会计信息质量进一步提高。成本核算的标准与要求也越来越高,要求在医院经营活动的全过程进行成本控制与成本核算,最终达到降低浪费、成本控制的目的。目前,大部分医院单纯追求收入的增长、医院的床位使用率以及周转率,忽略了经营过程中的成本控制,缺乏完 After the implementation of the new “hospital accounting system”, hospital accounting is more adapted to the operating environment and social economic activities under the new economic situation, and the quality of accounting information is further improved. Cost accounting standards and requirements are also getting higher and higher, requiring the entire process of hospital operations cost control and cost accounting, and ultimately achieve the purpose of reducing waste and cost control. At present, most hospitals simply pursue income growth, hospital beds utilization and turnover rate, ignoring the cost control in the operation process, the lack of end