医院全成本是医院管理和决策的重要依据,本文通过分析医院全成本核算的原则、内容,提出了加强医院全成本核算与管理的建议及措施。 The full cost of the hospital is an important basis for hospital management and decision-making. Based on the analysis of the principle and content of the hospital full cost accounting, this paper puts forward suggestions and measures to strengthen the hospital full cost accounting and management.