伴随着我国社会主义市场经济的不断发展,国民经济水平日益提高,医疗费用已成为全社会瞩目的焦点。政府、民众以及医院自身都对医院成本核算问题研究提出了更高的要求。目前学术界对于医院全成本核算方法的研究正处在起步阶段,我国尚未形成完整的医院全成本核算理论。当前,医院必须适应社会主义市场经济发展要求,改革现有体制的弊端,研究适应现代医院情况的成本核算体系,有效降低医疗成本、大力提高医疗服务水平,全面促进医院快速的发展 With the continuous development of the socialist market economy in our country, the national economy has been increasing day by day, and medical expenses have become the focus of attention of the entire society. The government, the public and the hospital itself put forward higher requirements on the study of hospital cost accounting. At present, the academic research on the method of hospital full cost accounting is in its infancy, and our country has not yet formed a complete theory of hospital full cost accounting. At present, the hospital must adapt to the requirements of socialist market economy development, reform the malpractices of the existing system, and study the cost accounting system that adapts to the conditions of modern hospitals, effectively reduce the medical cost, vigorously improve the medical service level and promote the rapid development of the hospital in an all-round way