一、实行医疗成本核算 ,提高医院经营管理水平开展全面、准确的成本核算是发展和健全医疗卫生机构核算体系的需要 ,是医院从外延型向内涵型发展的必然要求。这里应当指出的是医疗机构开展成本核算不仅仅是追求利润的最大化 ,医院除了要追求整个经营管理中的最大投入产出外 ,还? First, the implementation of medical cost accounting, to improve the level of hospital management to carry out comprehensive and accurate cost accounting is the development and improvement of the health system accounting system needs, is the hospital from the extension to the connotation of the inevitable requirements. It should be pointed out here that it is not only the pursuit of profit maximization that the medical institutions carry out cost accounting. In addition to pursuing the maximum input and output of the entire operation and management, the hospital also needs to be able to perform cost accounting.