自改革开放以来,随着我国的医疗水平不断提高,越来越多的公立医院也开始注重医院的成本核算与管理,这将有助于医院降低医疗成本与准确定价,提高服务质量,有利于医院的长期运营与发展。本文通过对公立医院成本核算与管理的探讨,分析医院成本核算的重要性以及实施过程中存在的问题,并提出相应的管理建议。 Since the reform and opening up, with the continuous improvement of medical care in our country, more and more public hospitals have also begun to pay attention to the cost accounting and management of hospitals. This will help hospitals to lower medical costs, accurately price and improve service quality, Long-term hospital operation and development. This paper discusses the cost accounting and management of public hospitals, analyzes the importance of hospital cost accounting and the problems in the implementation, and puts forward the corresponding management suggestions.