随着新会计制度的实施,我国对于公立医院的成本管理要求更加严格,而公立医院作为具有社会性质的医院必须结合自身实际情况,秉着为人民服务的原则来展开成本管理相关工作。本文对公立医院的成本管理以及其相关方面进行了深入的分析,并阐述了新会计制度下医院加强成本管理的意义,从成本核算、预算,绩效考核等方面提出了公立医院加强成本管理的方面。 With the implementation of the new accounting system, the cost management requirements of public hospitals in China are stricter. However, as a socially-owned hospital, public hospitals must start their cost management work in accordance with their actual conditions and in the principle of serving the people. In this paper, the cost management of public hospital and its related aspects are analyzed in depth, and the significance of hospital cost management under the new accounting system is expounded. The aspects of cost management, cost management, budget and performance evaluation are put forward in public hospitals .