新医改政策陆续实施后,必须加强医院的内部成本核算管理,使医院在医疗市场中更具竞争力,这也是医院扩展生存空间和进一步发展所必须的,而且医院要在把社会效益放在首位的前提下,兼顾经济效益。目前医院成本管理正由经验型、粗放型向科学型和质量效益型转变。 After the implementation of the new medical reform policy, we must strengthen the hospital’s internal cost accounting management, the hospital in the medical market more competitive, which is necessary for the hospital to expand the living space and further development, and the hospital should give top priority to social benefits Under the premise of both economic benefits. At present, hospital cost management is changing from experience-based and extensive to scientific-based and quality-benefit.