随着我国医改政策的不断深化,医院之间面临的竞争也日益激烈。医院要想在这种环境中获得更多的收益,就要考虑成本的控制与管理问题。我们先从为政府确定医疗服务价格提供参考,树立成本节约意识,保证资源利用最大化,有助于做好成本核算工作等角度来分析成本控制的意义。然后从医院和政府两方面对成本管理活动进行探讨来控制管理医院的成本。 With the continuous deepening of medical reform policy in our country, the competition between hospitals is also increasingly fierce. Hospitals in order to get more benefits in this environment, it is necessary to consider the cost control and management issues. We start with the government to determine the price of medical services to provide a reference, establish a sense of cost savings, to ensure maximum utilization of resources, contribute to cost accounting and other aspects of the significance of cost control analysis. Then from the hospital and government on both aspects of cost management activities to explore the cost of managing the hospital.