积极开展成本核算,是城镇社区卫生服务站可持续发展的前提,也是实行社区卫生服务补偿机制的重要依据。本文对当前城镇社区卫生服务站实行成本核算的重要性、成本核算方法等问题进行了分析与阐述,并提出几点改善建议。 Actively carry out cost accounting, is the premise of sustainable development of urban community health service station, but also an important basis for the implementation of community health service compensation mechanism. In this paper, the current urban community health service station cost accounting implementation of the importance of cost accounting methods and other issues were analyzed and elaborated, and put forward some suggestions for improvement.