随着医疗竞争环境日趋激烈,绝大部分公立医院虽有部分财政拨款,但远远满足不了实际的资金需求。为了生存与发展,各级医院纷纷实行成本核算这种现代化管理手段,然而在实际操作过程中,一些难点和问题逐渐浮现,并日益突出,不能不引起人们的高度重视。 With the increasingly competitive medical competition environment, most public hospitals have some financial allocations, but far from meeting the actual funding needs. In order to survive and develop, hospitals at all levels have carried out the cost management of such modern management methods. However, some difficulties and problems have gradually emerged and become increasingly prominent in the actual operation, which can not but cause people’s attention.