在社会经济不断发展的基础上,我国医疗体制改革与医疗保险制度得到深化,医院正面临着严峻的挑战。医院实施成本核算不仅是新医改的基本要求,并且也是顺应社会主义市场的关键所在,是医院提高经济效益的重要保障。但是从当前医院成本核算的发展现状分析,仍旧存在部分缺陷与不足,需进行解决。 On the basis of the continuous development of social economy, the medical system reform and medical insurance system in our country have been deepened. The hospital is facing severe challenges. The implementation of cost accounting in hospitals is not only the basic requirement of new medical reform, but also the key to conforming to the socialist market. It is also an important guarantee for hospitals to enhance economic efficiency. However, from the current analysis of the current development of hospital cost accounting, there are still some shortcomings and deficiencies, which need to be solved.