随着我国卫生事业改革的不断深化和完善,医疗市场竞争的日趋激烈,成本核算的重要性日益凸显,逐渐成为医院实施财务管理有效的手段和内容。成本核算一方面帮助医务人员本身建立起成本意识,促使他们充分利用现成资源,降低成本,开源节流;另一方面,也让医院致力于较少的资源投入获得最大化的经济效益。所以,对于医院和全国的医药卫生事业来说,成本核算有着深远的现实意义和不可忽视的历史意义。 With the continuous deepening and perfection of health reform in our country and the increasingly fierce competition in the medical market, the importance of cost accounting has become increasingly prominent. It has become an effective means and content for the hospital to implement financial management. On the one hand, costing helps the medical staff to establish cost awareness and enable them to make full use of ready-made resources to reduce costs and increase revenue and reduce expenditure. On the other hand, hospitals are also committed to maximizing economic benefits with less resources invested. Therefore, for the hospital and the country’s medical and health undertakings, cost accounting has far-reaching practical significance and can not be ignored historical significance.