成本核算是医疗卫生系统经营管理的基础工作,核算工作的深度和层次直接影响成本管理的成效。医疗卫生系统成本核算不能停留在理论研究上,必须结合实际认真组织实施与落实。医疗卫生系统运行成本已成为制约医疗卫生系统发展的重要因素。降低成本支出,在医疗卫生系统树立成本效益观念,显得非常重要。 Cost accounting is the basic work of the medical and health system management, the depth and level of accounting work directly affect the effectiveness of cost management. Medical and health system cost accounting can not stay in the theoretical research, we must conscientiously organize the implementation and implementation. The operating cost of medical and health system has become an important factor restricting the development of medical and health system. It is very important to reduce costs and establish a cost-effective concept in the healthcare system.