近两年医院的会计核算按照新医院会计制度进行了深刻的改革,这给医院进行成本核算提供了科学依据和制度保障。本文主要具体分析新医院会计制度下成本核算的一些问题,并且相对应的提出了一些建议,以此更好的促进医院的成本核算管理,促进医院的管理水平和经营效益。 In the past two years, the hospital’s accounting has undergone profound reform in accordance with the new hospital accounting system, which has provided the scientific basis and system guarantee for the hospital to carry out costing. This article mainly analyzes some problems of cost accounting in the new hospital accounting system, and puts forward some suggestions correspondingly, in order to better promote the hospital cost accounting management and promote the hospital management and operating efficiency.