在竞争日益激烈的市场条件下,医院竞争力体现与未来的发展潜力主要取决于医院的经营体制。从目前国内的医院经营情况来看,资源配置和内部管理都有较大的改善空间,特别是在医疗成本的控制上还具有很大的弹性。因此,建立科学的成本核算体系,提高资源的使用效率是医院内部管理改革的重点。 Under the increasingly fierce market conditions, the hospital’s competitiveness and future development potential depend on the hospital’s operating system. Judging from the present situation of domestic hospital operations, there is room for improvement in resource allocation and internal management, especially in the control of medical costs. Therefore, establishing a scientific cost accounting system and improving the efficiency of resource use are the focus of hospital internal management reforms.