当前,面对我国日益激烈的医疗竞争环境,医院的运行成本已经成为影响我国医院生存和发展的重要因素。加强医院的成本核算和成本控制是医院适应市场经济发展的重要条件,也是提高医疗卫生工作效率和社会效益的重要管理手段。本文主要讲述了当前医院成本核算和成本控制出现的问题,以及加强医院成本核算和成本控制的措施。 At present, in the face of the increasingly fierce competition of medical environment in our country, the operating costs of hospitals have become an important factor that affects the survival and development of hospitals in our country. Strengthening hospital cost accounting and cost control is an important condition for hospitals to adapt to the development of market economy and is also an important management measure to improve the efficiency and social benefits of medical and health work. This article describes the current hospital cost accounting and cost control problems, as well as to strengthen hospital cost accounting and cost control measures.