随着医改的不断深入及新医院会计制度的实施,医院之间的竞争也日益明显。医院为了更好的生存发展,必须改变传统观念,积极执行政府的政策,树立起成本意识,建立并完善会计成本核算体系,使医院的管理走向优质、低耗、高效的新型发展道路。文章主要分析了全成本核算对医院经济管理的现实意义、问题及对策。 With the deepening of medical reform and the implementation of the new hospital accounting system, the competition among hospitals is also increasingly obvious. In order to better survive and develop, hospitals must change their traditional concepts, actively implement government policies, establish cost awareness, establish and improve the accounting cost accounting system, and make the hospital management go to a new development path of high quality, low consumption and high efficiency. The article mainly analyzes the practical significance, problems and countermeasures of total cost accounting to hospital economic management.