军队医院全成本核算管理存在的问题。一是重视程度不够。部分医院领导层对全成本核算管理重视不足,存在重经费收支、轻核算管理的现象。财务人员自身也对全成本核算管理工作不够重视,认识上的不到位,使有关制度难以落实。二是机构设 Army hospital full cost accounting management problems. First, not enough attention. Some hospital leaders pay insufficient attention to the full cost accounting management, which leads to the phenomenon of relying on expenditures and expenditures and managing light accounting. Financial staff themselves pay full attention to the management of full cost accounting, knowledge is not in place, so that the system is difficult to implement. Second, institutional design