随着我国医疗体制改革和医疗保险制度改革的逐步深入,医院正面临着日益严峻的挑战,引入市场竞争机制,实行成本核算不仅是医院适应市场经济的必然趋势,也是加强医院经济管理的重要手段。因此,医院成本核算应当从采用全成本核算方法、引入成本管理体制完善医院管理信 With the gradual deepening of the medical system reform and medical insurance system reform in our country, hospitals are facing increasingly severe challenges. The introduction of market competition mechanism and the implementation of cost accounting are not only the inevitable trend of the hospital to adapt to the market economy, but also an important means to strengthen the hospital’s economic management . Therefore, the hospital cost accounting should be from the use of full cost accounting methods, the introduction of cost management system to improve the hospital management letter