成本核算的实践与思索

医院实行成本核算是医院建设和医院管理的重要内容之一，是适应市场经济发展的必然趋势。该总结医院实行全院全面成本核算以后的实践与体会，论述了成本核算的要点、重点、难点，根据医疗服务自身特点和国家政策提出医院成本核算要达到医疗服务效益评估目标，即在确保医疗质量、服务质量情况下的费用控制，并思考医院成本核算进一步完善与发展的意见。

Practice and reflection in cost accounting of hospitals

It is an inevitable trend for hospitals to adopt cost accounting in order to adapt to the development of the market economy. The paper, sets for the concept and gist of cost accounting in hospitals and illustrates its complexity and particularity. The paper also expounds the practical applicability of cost accounting in the economic management of hospital. The paper then points out that medical cost accounting needs to be constantly improved in actual practice in accordance with the concrete conditions of each hospital. The scientificalness and practical applicability of medical cost accounting should also be constanly enhanced.