在市场经济体制下,医院经营环境发生了巨大变化。对我国医院因应这种变化所进行的成本控制和经济管理办法进行了深入研究。针对医院成本核算,财务和经管部门分离状态带来的问题,提出了实施经济管理一体化战略,确定全成本核算方案,加强医院卫生经济评价等解决对策。 Under the market economy system, the operating environment of the hospital has undergone tremendous changes. Conducted in-depth research on the cost control and economic management measures taken by our hospital in response to such changes. In view of the problems brought by hospital cost accounting, finance and separation of administrative department, this paper puts forward some countermeasures such as implementing integrated economic management strategy, determining full cost accounting plan and strengthening the evaluation of hospital health economy.