加强成本核算是医院适应市场经济的要求。本文针对医院成本意识淡薄,成本管理弱化,卫生资源利用效率不高的问题做了分析,阐述了只有加强成本管理,实行成本核算,才能有效地促使医院以较少的成本投入,取得较好的医疗服务效果,达到社会效益和经济效益的最佳结合,确保医院持续稳定的发展。 Strengthening cost accounting is a requirement for hospitals to adapt to a market economy. This article analyzes the problems of low cost awareness, weakened cost management, and inefficient use of health resources. It explains that only by strengthening cost management and implementing cost accounting can we effectively promote hospitals to invest with less cost and achieve better results. The effect of medical services is to achieve the best combination of social benefits and economic benefits, ensuring the hospital’s continuous and stable development.