成本管理是医院通过成本核算和分析,提出成本控制措施,降低医疗成本的活动。成本管理是医院财务管理的重要组成部分,成本管理质量的高低决定着医院财务管理水平,新《医院财务制度》对医院成本管理工作提出了新的要求。笔者结合医院成本管理的现状,从医院整体角度出发,探讨推进医院成本管理工作的几点建议。 Cost management is the hospital through cost accounting and analysis, put forward cost control measures to reduce the cost of medical activities. Cost management is an important part of hospital financial management. The quality of cost management determines the level of hospital financial management. The new “hospital financial system” puts forward new requirements for hospital cost management. The author combines the status quo of hospital cost management, from the perspective of the hospital as a whole, to explore several suggestions to promote hospital cost management.