如今的公立医院已经不再像当初单靠政府财政投入来运行了。随着新医改的实施,行业竞争的激烈,改革的深化,政府财政拔款占医院总收入比例越来越低!要在政府的支持下,思索医院的经营管理;并在不忘救死扶伤的宗旨下,创造营利。随着经济的快速发展,物价的上升相随,加大了医疗成本。如何在现局势中管理好医院,合理调配各项医疗资金,使得医院医疗健康、正常运行是医院必须解决的问题。当医院成本小于纯利润时,医院能够继续正常运作。一般情况下,很多人会以为只需计算医院的日常经营情况就足已了解医院管理,但本人却认为在当今的市场经济条件下成本核算是医院管理的核心和关键。本文针对本医院出现的问题,及如何加强医院成本核算管理,提高医院经济益进行了探讨。 Today’s public hospitals are no longer run by government investment alone. With the implementation of the new medical reform, the intense competition in the industry and the deepening of the reform, the proportion of government revenue in the hospital’s total income is getting lower and lower. With the support of the government, we should ponder over the operation and management of the hospital. Under to create profit. With the rapid economic development, rising prices have increased the medical costs. How to manage the hospital in the current situation, rationally allocate all kinds of medical funds, and make the hospital’s medical health and normal operation a problem must be solved by the hospital. When the cost of the hospital is less than the net profit, the hospital can continue its normal operation. In general, many people think that hospital management can be understood only by calculating the daily operation of the hospital. However, I think that cost accounting is the core and key to hospital management in today’s market economy. In this paper, the problems that appear in the hospital, and how to strengthen the hospital cost accounting management, improve the hospital’s economic benefits were discussed.