医院全面实行成本核算,是适应市场经济的的重要措施．是提高为患者服务质量和水平的选择,以成本核算为基础,以成本管理为手段,以成本控制求效益,是提高医院管理水平和医疗服务水平,创建节约性医院,实现医院会计管理从简单的预算管理走向有组织的、科学的医院经济管理。 3. The hospital’s full implementation of cost accounting is an important measure to adapt to the market economy. It is a choice to improve the quality and level of service for patients. Based on cost accounting, cost management as a means, and cost control for efficiency, it is to improve the level of hospital management and medical services, to create cost-saving hospitals, and to achieve simple hospital accounting management. The budget management goes to organized and scientific hospital economic management.