随着改革开放的逐步发展,差额补贴和自收自支的事业单位,必将努力增收节支,争取经费自给有余以减轻国家财政负担,这是大势所趋,势在必行。随着改革的深入,给成本管理提出很多经营理念和管理模式,我们必须随着经济环境的变化,适时更新成本管理理念,下面就医院成本管理如何适应新的发展形势谈几点看法: With the gradual development of reform and opening up, poor subsidies and self-supporting institutions will certainly work hard to increase income and reduce expenditures and strive to secure more than enough self-financing to reduce the country’s financial burden. This is a general trend and is imperative. With the deepening of reforms, many management concepts and management models are proposed for cost management. We must update the concept of cost management in time with the changes in the economic environment. Here are some views on how hospital cost management can adapt to the new development situation: