成本核算对于提高医院管理水平,降低运营成本,减轻患者负担具有重大意义。本文以笔者所在医院开展的成本核算工作为例,从成本核算软件逐步投入使用、成本核算方式逐步趋向合理、成本核算组织机构逐步完善等几个方面对医院开展成本核算管理的现状进行分析,并从重视从业人员素质的提高、将绩效考核与成本核算相结合、建立健全监管制度等方面对完善医院的成本核算工作提出了自己的观点。 Cost accounting is of great significance to improve the level of hospital management, reduce operating costs and reduce the burden on patients. This article takes the cost accounting work carried out by the author’s hospital as an example to analyze the status quo of the cost accounting management in hospitals from several aspects such as the cost accounting software is gradually put into use, the cost accounting method is gradually becoming more rational, and the costing organization is gradually improved From the emphasis on improving the quality of practitioners, the performance appraisal and cost accounting, establish and improve the regulatory system, and other aspects of improving the cost accounting hospital put forward their own point of view.