尽管公立医院在会计核算和成本核算方面已经取得了一些进步,但是仍然存在一些问题。公立医院如何进一步完善会计核算和成本核算,满足市场经济的要求,是当前急切需要解决的。会计核算与成本核算的一体化在公立医院的实施,是一种值得推广的管理方法。 Although public hospitals have made some progress in accounting and cost accounting, there are still some problems. How public hospitals further improve accounting and cost accounting to meet the requirements of the market economy is an urgent need to solve. The integration of accounting and cost accounting in the implementation of public hospitals is a management method worth promoting.