一、医院成本核算(一)医院成本核算的现状。现在很多医院都制定了适合本院发展特点的成本核算方法,并且有的医院成本核算已较专业化,但从整体来看,成本核算工作的水平还有待进一步提高,主要表现在成本核算模式比较单一,缺乏系统性、科学性,成本核算还没有全方位、多层次地展开, First, the hospital cost accounting (a) the current status of hospital cost accounting. Now many hospitals have developed a cost accounting method suitable for the development characteristics of the hospital, and some hospital cost accounting has been more specialized, but from a whole point of view, the level of cost accounting work remains to be further improved, mainly in the cost accounting mode comparison Singleness, lack of systematicness and scientificity, cost accounting has not yet been carried out in an all-round and multi-level manner.