随着我国公共医疗卫生制度改革的不断深化,医院的经营管理模式发生了很大的变化,很多医院开始从以往的事业单位性质开始走向市场化,自负盈亏,自主经营。目前,我国医院的药品成本核算的方法仍然比较落后,文章从我国医院药品成本核算中存在的问题出发,对于如何加强药品成本核算进行研究。 With the continuous deepening of the reform of the public health system in our country, the operation and management mode of the hospital has undergone great changes. Many hospitals have begun to marketization, self-financing and self-management from the nature of the past public institutions. At present, the method of drug cost accounting in our hospital is still relatively backward. Based on the existing problems in cost accounting of hospital drugs in our country, the article studies how to strengthen the cost accounting of drugs.