自医改政策推行以来,医院对竞争的重视力度在逐年加大,在参与竞争方面的态度也发生了明显变化。当今,越来越多的医院开始有意识的增强自身的竞争能力,并为此采取了诸多措施。作为影响医院竞争优势的重要因素,运行成本也得到了更多关注,强化对其的管控已经成为了医院发展的必然要求。本文对新形势下的公立医院成本控制与管理作了分析,并根据管控要求提出了措施建议。 Since the implementation of the health reform policy, the intensity of the hospital’s emphasis on competition has been increasing year by year, and the attitudes toward competition have also changed significantly. Today, more and more hospitals are beginning to consciously enhance their competitiveness and have taken many measures to that end. As an important factor influencing the competitive advantage of the hospital, the operating cost has also received more attention. Strengthening its control has become a necessary requirement for the development of the hospital. This paper analyzes the cost control and management of public hospitals in the new situation and puts forward measures and suggestions according to the requirements of management and control.