自新《医院会计制度》的全面实施,医院如何进行成本核算并运用成本信息加强成本控制,成为现在医院必须面对的重要课题。虽然新会计制度把编制成本表纳入需要报送的报表中,但具体细节方面,还是过于粗略。本人将对近一年在新制度执行中会计成本核算的现状提出一些体会和建议。 Since the new “hospital accounting system” of the full implementation of how the hospital cost accounting and the use of cost information to enhance cost control has become the hospital must face an important issue. Although the new accounting system has included the cost of preparation table in the statements to be submitted, the details are still too sketchy. I will put forward some experiences and suggestions on the status quo of accounting cost accounting in the implementation of the new system in the past year.