在社会主义市场经济体制下,医院实行成本核算是医院经营管理的重要内容,也是改善经营,充分展现医疗卫生事业的福利性和经济性的双重性质,揭示医院经济活动的客观经济规律的重要方面。医院提高经济效益,就必须实行成本核算。随着卫生改革的深入,强化医院成本核算同提高质量和效益等工作密切相关。 Under the socialist market economy system, the implementation of cost accounting in hospitals is an important part of hospital operation and management. It is also the dual nature of improving operations, fully demonstrating the welfare and economy of medical and health services, and revealing important aspects of the objective economic laws of hospital economic activities. . If hospitals increase economic efficiency, they must implement cost accounting. With the deepening of health reforms, the strengthening of hospital cost accounting is closely related to the improvement of quality and efficiency.