医疗成本是医院资金流动的主要信息。医院成本核算是一项对医院有利的经济管理活动,其成本核算的最终目的是把对应成本数据集成为管理人员可用的信息及决策根据。医院的财务管理核心就是医院经济工作,其直接关系着经济成本核算监控的有效发展。本文分析了财务部门对医疗成本降低、效益提升以及各项指导性工作,以确保医院财务有效管理。 Medical costs are the main source of hospital fund flows. Hospital cost accounting is a hospital economic management activities, the ultimate goal of cost accounting is to integrate the corresponding cost data available to managers and information based on the decision-making. The hospital’s financial management core is the hospital’s economic work, which is directly related to the effective development of economic cost accounting monitoring. This article analyzes the financial sector to reduce medical costs, improve efficiency and various guiding work to ensure the effective management of hospital finance.