本文收集了某二甲公立医院近几年医院成本费用数据进行整理,发现医院运行成本居高不下、在成本控制方面存在不足,通过分析找出了在认知、执行、监管等方面的问题,提出优化外部环境、提高财务管理水平,推行全面预算管理,落实院科成本核算与绩效考核,降低医院运行成本,以求取得良好的经济效益和社会效益。 This article collects the data of some hospitals and hospitals in the cost of hospitalization in recent years and finds that the running cost of the hospital is very high. There are some shortages in the cost control. Through the analysis, the problems in cognition, execution and supervision are found, Proposed to optimize the external environment, improve the level of financial management, implement a comprehensive budget management, implement departmental cost accounting and performance appraisal, and reduce hospital operating costs in order to achieve good economic and social benefits.