公立医院作为一个救死扶伤的公共机构,在提供医疗服务时,需要分析其成本与效益之间的关系。随着“新医改”政策的不断推行,公立医院的公益性特点更为明显,社会效益是其运营与发展的主要目标,但公立医院仍需参与市场竞争,因此其经济效益也必须引起高度重视。本文在成本核算的视角下,分析公立医院的经济效益及其影响因素,旨在促进公立医院的可持续发展。 Public hospitals, as a public agency that helps them to save lives, need to analyze the relationship between costs and benefits when providing medical services. With the continuous implementation of “new medical reform ” policy, public hospitals have more obvious characteristics of public welfare and social benefits are the main targets of their operation and development. However, public hospitals still need to participate in market competition, so their economic benefits must also be brought highly valued. In the perspective of cost accounting, this paper analyzes the economic benefits of public hospitals and their influencing factors in order to promote the sustainable development of public hospitals.