医院是我国卫生医疗服务体系的重要组成部分,医院财务管理不仅关系着医院本身的生存与发展,更关系着我国医疗卫生服务事业是否能获得更长远的发展。在医院财务管理工作中最为重要的就是医院成本管理。文章从医院成本管理的内容和意义阐释入手,结合当前医院成本管理中存在的主要问题,提出了若干加强医院成本管理质量的措施。 Hospitals are an important part of China’s health care service system. The hospital’s financial management not only relates to the survival and development of the hospital itself, but also to the long-term development of China’s medical and health services. The most important thing in hospital financial management is hospital cost management. Starting from the content and meaning of the hospital cost management, this article combined with the main problems existing in the hospital cost management, and put forward some measures to strengthen the quality management of the hospital cost.