随着经济体制改革的不断深入,我国公立医院已由不以盈利为目的的服务型医疗机构转变为服务经营型的经济实体。与此同时,我国财政对公立医院的经费拨付日益缩减,加之民营资本进入医疗服务市场,使得医院之间的竞争日趋激烈,公立医院要在这种形势下生存并求得发展,必须将提高经济效益作为一个中心任务来抓。而成本是衡量经营管理水平和经济效益好坏的重要标志,因此,加强公立医院成本管理是其获取经济效益的重要途径之一。对此,笔者结合工作实际谈点看法,以期抛砖引玉。 With the deepening of the reform of the economic system, public hospitals in our country have been transformed into service-oriented economic entities by service-oriented medical institutions that are not for profit. At the same time, the financial allocation of public hospitals in our country is decreasing day by day, and the private capital entering the medical service market makes the competition between the hospitals become fiercer and fiercer. In order to survive and develop in this kind of situation, public hospitals must improve the economy Benefit as a central task to grasp. The cost is a measure of the level of management and economic performance is an important indicator of good or bad, therefore, to strengthen public hospital cost management is one of the important ways to obtain economic benefits. In this regard, the author actually talk about the views of work, with a view to initiate.