成本管理是医院财务管理中的关键,成本核算则是成本管理中的核心环节。传统的财务会计制度已经不能满足当前经济的发展要求,我国推行的新财务会计制度对医院成本核算提出了很多新的要求,新的财务制度对于医院而言不仅是挑战,同时,也给予巨大的发展机遇。笔者对我国现行新财务会计制度下医院成本核算进行深入的探究,希望对相关人员有所启示,促进医院成本核算体系改革,满足当前社会经济发展的实际需求。 Cost management is the key to hospital financial management, cost accounting is the core of cost management. The traditional financial accounting system has been unable to meet the current economic development requirements, the new financial accounting system in our country put forward many new requirements for the hospital costing, the new financial system is not only a challenge for hospitals, but also give a huge Development Opportunities. The author of our hospital under the new financial accounting system cost accounting in-depth exploration, hoping to make some inspiration to the relevant personnel, to promote hospital cost accounting system reform to meet the actual needs of the current social and economic development.