随着我国医疗水平的不断增高,医院的综合管理水平也在不断提升,全成本核算在医院中得到了普遍性的应用实践,成为了医院财务综合管理中不可缺少的内容。然而,我国大多数医院的全成本核算还相对落后,需要加以进一步深化和优化。 With the continuous improvement of medical care in China, the comprehensive management of hospitals is also constantly improving. The full costing has been universally applied and practiced in hospitals, and has become an indispensable element in the comprehensive financial management of hospitals. However, the majority of hospitals in our country are still relatively backward in cost accounting and need to be further deepened and optimized.