与医疗改革政策,这种趋势的发展我国医疗卫生事业多元化,其政策要求医疗卫生事业形成多元化投资,鼓励社会资本发展医疗卫生事业,促进公立医院的发展。在这种情况下,要求公立医院,应注重内部管理,注重成本核算,从而在激烈的市场竞争中获得发展。因此,探索公立医院加强成本管理的对策,进而对于提高公立医院的成本管理水平具有重要的意义。 And the medical reform policy, the development of this trend of diversification of medical and health services in China, the policy requires a diversified medical and health investment, social capital to encourage the development of health care and promote the development of public hospitals. Under such circumstances, public hospitals are required to pay attention to internal management and pay attention to cost accounting so as to achieve development in the fierce market competition. Therefore, to explore public hospitals to strengthen cost management strategies, and thus for improving the cost management of public hospitals is of great significance.