为了使医院全成本核算能更深入地开展,从源头上控制医院成本,切实提高医院经济效益和社会效益,从2005年开始,我院采取在各成本责任单元(科室)聘任兼职成本核算员的做法,经过3年多的摸索和实践,使医院的运行成本得到有效控制,也从一定程度上缓解了“看病贵”这一社会热点难题[1]。 In order to make the hospital full cost accounting can be carried out more deeply, from the source control of hospital costs, and effectively improve the hospital’s economic and social benefits, from 2005 onwards, our hospital to take responsibility for the cost of each unit (department) to hire part-time cost accountant After more than three years of exploration and practice, the operating costs of the hospital have been effectively controlled, and to a certain extent, alleviated the hot social problem of “expensive medical treatment” [1].