随着医疗制度改革的深入推进,医院成为自负盈亏的独立法人,医院之间的竞争也日趋激烈。提高经营管理,降低医疗成本成为医院进一步发展的必然选择,而加强医院成本核算就是医院经营管理中的重要环节,其对于医院发展的重要意义也日渐显现。本文结合成本核算的重要意义及在医院中的应用现状,预测了起发展前景。 With the deepening reform of the medical system, the hospital has become an independent legal person responsible for its profits and losses, and the competition among the hospitals has become increasingly fierce. Improve management and reduce medical costs become the inevitable choice for the further development of the hospital, and to strengthen hospital cost accounting is an important part of hospital management, its importance for the development of the hospital is also increasingly apparent. In this paper, the importance of cost accounting and the status of the application in the hospital, predicted the development prospects.