一直以来,单病种成本核算受到政府以及医院管理人员的关注,在近几年新医疗制度提出之后医院单病种成本核算的地位与重要性更为彰显。本文主要分析了医院单病种成本核算的方式,希望可以为同行认识提供理论基础与建议。 All along, the cost accounting of single disease has drawn the attention of the government and hospital administrators. After the new medical system was proposed in recent years, the status and importance of cost accounting of single disease in hospitals have become more apparent. This article mainly analyzes the way of hospital single-patient cost accounting, hoping to provide theoretical basis and advice for peer understanding.