随着经济的发展,社会主义市场经济体系制度的完善,医药体制改革方面也有了很大的发展。在竞争日益激烈的今天,公立医院也同样面临改革的问题,如果固守原有的传统的单纯追求经济利益的成本核算方式,显然会严重影响其进一步的发展。因此,以医院的视角出发,综合考虑各方面的利益,建立一套科学完善的综合目标考核体制,是十分重要的。医院绩效考核作为一项有效的监管制度和管理系统,不仅使医院可以进行自我监督,自我约束,而且可以在新的竞争环境下对医院实施战略管理。本文对传统的单纯追求利益的成本核算方式进行分析,并综合分析综合目标管理绩效考核在公立医院的实施。 With the development of economy and the improvement of the system of socialist market economy, great progress has also been made in the reform of the pharmaceutical system. In an increasingly competitive environment, public hospitals are also facing the same problems of reform. Obviously, they will seriously affect their further development if they stick to the traditional methods of cost accounting solely for economic benefits. Therefore, starting from the perspective of the hospital, it is very important to consider all aspects of interest comprehensively and establish a comprehensive and comprehensive system of assessment of comprehensive goals. As an effective supervisory system and management system, hospital performance appraisal not only enables the hospital to conduct self-supervision and self-restraint, but also can implement the strategic management of the hospital in a new competitive environment. This article analyzes the cost accounting method of the traditional simple pursuit of benefits, and comprehensively analyzes the implementation of the comprehensive target management performance appraisal in public hospitals.