面对市场经济和医疗制度改革,医院的成本管理越来越受到人们的重视,医疗成本核算制度改革越来越引起人们的关注。因为降低医疗成本是提高医院经济效益,宏观调控医疗服务消费水平、增强医院竞争力的关键,是医院内部经济责任制发展的客观要求。 In the face of the market economy and the reform of the medical system, the hospital’s cost management has received more and more attention. The reform of the medical cost accounting system has attracted more and more attention. Because lowering the cost of medical treatment is the key to improving the economic efficiency of hospitals, macro-controlling the level of consumption of medical services, and enhancing the competitiveness of hospitals, it is an objective requirement for the development of internal economic responsibility systems in hospitals.