目前新的医院会计制度已经全面实施,医院要想更好地提高竞争能力,必须更注重其成本核算,使自身能更适应市场的发展。在新的医院会计制度下,已明确规定了医院应实行预算管理办法,规定地方应结合工作实际来核定收支、定向补助以及结余按规定使用等。本文将尝试分析医院成本核算在新医院会计制度背景下存在的问题,并试图提出一些改善的建议。 At present, the new hospital accounting system has been fully implemented. If hospitals want to improve their competitiveness better, they must pay more attention to cost accounting so that they can better adapt themselves to the development of the market. Under the new hospital accounting system, it has been clearly stipulated that the hospital should implement the budget management approach, stipulating that the local government should verify the revenue and expenditure, directional subsidies and the balance as required by the actual work. This article will try to analyze the existing problems of hospital cost accounting in the background of the new hospital accounting system and try to put forward some suggestions for improvement.