随着经济的迅速发展以及科学技术水平的不断提高,我国的医疗事业取得了较大程度上的进步,医疗改革进一步深化,为我国国民经济的发展以及提高人民健康水平做出重要贡献。而在人民日益追求优质服务、高质量生活的背景之下,也给医院提出了更高的要求,要求医院提升服务质量,提高效率。就医院的财务而言,应当在充分研究新制度的基础之上,对医院的成本核算进行有效的探索与实践,本文主要针对新制度下医院成本核算的探索与实践进行研究与分析。 With the rapid economic development and continuous improvement of science and technology, the medical cause in our country has made great progress. The medical reform has been further deepened, making an important contribution to the development of our national economy and improving the people’s health. However, under the background of people’s increasing pursuit of quality service and high quality of life, hospitals also put forward higher requirements and require hospitals to improve service quality and increase efficiency. In terms of hospital finance, the cost accounting of the hospital should be effectively explored and practiced on the basis of fully researching the new system. This paper mainly studies and analyzes the exploration and practice of hospital cost accounting under the new system.