在深化医药卫生改革的时代,医院的成本核算日趋重要,由简单的科室核算过渡到全成本核算,能科学合理、高效提高医院管理水平,促进医院健康持续发展。 In the era of deepening the reform of medical and health care, the cost accounting of hospitals is becoming more and more important. The transition from simple departmental accounting to full cost accounting can scientifically and effectively improve the hospital management level and promote the healthy and sustainable development of the hospital.