成本核算是医院管理的一项重要内容,是确保对医院成本进行全面控制的有效手段。在市场经济条件下,面对卫生事业的改革政策、面对市场竞争的挑战和机遇,医院能否运用科学的管理理论和方法提高竞争力,已成为医院在市场竞争中成败的关键,也是医院管理者面临的重要任务和研究课题。笔者结合实际工作,就医院成本核算的有关问题进行再思考和认识。 Cost accounting is an important part of hospital management, and it is an effective means to ensure full control of hospital costs. Under the market economy conditions, in the face of the reform policy of the health industry and the challenges and opportunities in the face of market competition, whether hospitals can use scientific management theories and methods to improve their competitiveness has become the key to the success or failure of hospitals in market competition. It is also a hospital. Managers face important tasks and research topics. Combining with actual work, the author rethinks and understands the related issues of hospital cost accounting.