通过对医院成本核算模式的回顾,初次并轨措施失败原因的总结分析,探索适应医院现阶段发展的并轨模式,并付诸实践,取得的成效。提出坚持会计核算与成本核算对帐的重要性,并展望理想的并轨模式。 Through the review of the hospital cost accounting model, the first analysis of the reasons for the failure of the merger, the paper explores the merging mode that has been adapted to the development of the hospital at present and puts it into practice and achieved results. Put forward the importance of adhering to accounting and costing reconciliation, and look forward to the ideal mode of merger.