随着当前市场经济的发展和医疗体制改革的不断深入,经济核算在医院中的重要性越来越大。医院经济核算是医院管理者进行决策和管理的重要依据,能够为院领导提供真实有效的经济运行情况。医疗市场的竞争一方面要求医院要注重质量和服务,同时还需要成本管理和控制的竞争。作为医疗卫生单位,医院不仅要追求经济效益,同时还应该注重福利性,因此,在经济核算的过程中要协调各个方面之间的关系,保证医院的合理有序运行。本文首先详细阐释了当前医院在经济核算中面临的问题,进而提出了相应的解决对策,为进一步强化医院经济核算奠定了重要的基础。 With the development of the current market economy and the deepening of medical system reform, economic accounting is becoming more and more important in hospitals. Hospital economic accounting is an important basis for hospital managers to make decisions and management, which can provide hospital leaders with real and effective economic operation. The competition in the medical market, on the one hand, requires the hospital to focus on quality and service while also requiring competition in cost management and control. As a medical and health unit, the hospital should not only pursue economic benefits, but also pay attention to the welfare. Therefore, in the process of economic accounting, it is necessary to coordinate the relations among all aspects and ensure the rational and orderly operation of the hospital. This article first explains in detail the problems the hospital faces in economic accounting, and then puts forward the corresponding solutions, laying an important foundation for further strengthening the hospital’s economic accounting.