新医院财务制度下公立医院成本核算管理研究

新《医院财务制度》颁布后，对医院成本核算工作提出了更严格的要求，同时也对医院开展全成本核算指明了方向。本文对新《医院财务制度》执行两年后，我区医院成本核算工作开展情况进行调查，就新《医院财务制度》成本核算的规定及实务运用中主要存在的问题进行针对性研究，最终提出完善医院成本核算的思路和方法。

Study on public hospital cost accounting management under new hospital financial system

The new“Hospital Financial System”outlines more strin-gent requirements on hospital cost accounting, together with the direction for hospital total cost accounting. A survey on the situations of hospital to-tal cost accounting was done after two-year implementation of the new“Hospital Financial System”. This article discusses the problems existing in the new regulations and practical work and puts forward some ideas and methods to improve the cost accounting of hospitals.