我国市场经济体制不断完善,公立医院也应适应改革的趋势,不断发展改变。若想在激烈的市场竞争中立足就需要在保证社会服务的前提下提高经济效益。当前公立医院存在着成本费用浪费严重,成本支出不合理,成本管理混乱等现象,这些较为突出的问题已经制约了医院的发展。因此要找出公立医院成本核算中的不足,提出行之有效的成本管理方法,从而达到降低支出,减少浪费,提高经济效益的目的,使医院走向一条健康持续的发展之路。 China’s market economy system has been constantly improved, public hospitals should also be adapted to the trend of reform, continuous development and change. If you want to foothold in the fierce market competition will need to ensure social services under the premise of improving economic efficiency. The current public hospitals have serious costs and waste, irrational cost and cost management chaos phenomena, these more prominent problems have restricted the development of the hospital. Therefore, to find out the shortcomings in the cost accounting of public hospitals and put forward effective cost management methods, so as to achieve the goal of reducing expenditures, reducing waste and increasing economic benefits, and to move the hospital to a healthy and sustainable development.