随着我国医疗体制的不断改革以及医疗保险制度的日益深化,成本核算的作用逐渐在医院内部管理与经营方面凸显出来。积极的采取有效的措施切实将成本核算工作做到位,对于实现医院的科学管理、促进医院各方面效益的不断提高具有着非常重要的意义。因此,当前医院财务管理工作需要重点注意的问题就是要进一步完善医院的成本核算。 With the continuous reform of the medical system in our country and the deepening of the medical insurance system, the role of cost accounting is gradually highlighted in the internal management and operation of the hospital. Actively take effective measures to effectively put cost accounting work in place for the realization of the hospital’s scientific management and promote the continuous improvement of all aspects of the hospital has the very important significance. Therefore, the current hospital financial management needs to pay attention to the problem is to further improve the hospital’s cost accounting.