在政府对公立医院严重投入不足的情况下,公立医院如何确保其公益性又保证合理收益是需要管理者努力做好的课题。本文在目前医院全成本核算基础上通过将病人费用分解成与会计核算结构相同的费用结构,结合核算单元平均利润率,计算单个病人利润,在此基础上进行病种汇总计算病种利润率及相关指标,以全新角度为医院管理提供参考。 In the case of the government’s serious lack of investment in public hospitals, public hospitals how to ensure their public welfare and ensure a reasonable return is the subject of management efforts. Based on the current hospital full cost accounting, this paper calculates the patient profit by decomposing the patient cost into the same cost structure as the accounting accounting structure, combining with the average profit rate of the accounting unit to calculate the profit of individual patients. Related indicators, to provide a new perspective for hospital management.