随着医疗机构改革逐步进入深水区,医院生存和发展面临激烈的市场竞争,医院发展也必须走向“成本降低”和“资源节约”的精细化管理模式。本文简单分析医院成本管理中实行精细化核算的必要性,然后提出几点实行精细化核算的对策。 With the reform of medical institutions and gradually entering the Sham Shui Po District, the survival and development of the hospitals are facing fierce market competition. Therefore, the hospital development must also move towards a refined management mode of “cost reduction” and “resource conservation”. This article simply analyzes the necessity of implementing meticulous accounting in hospital cost management, and then puts forward some countermeasures to implement meticulous accounting.