近两年医院的会计核算按照新医院会计制度进行了深入改革,这为医院进行成本核算提供了科学依据和制度保障。文章主要具体分析新医院会计制度下成本核算的一些问题,并且相对应地提出了一些建议,以此更好地促进医院的成本核算管理,促进医院的管理水平和经营效益 In recent years, the hospital’s accounting has conducted in-depth reform in accordance with the new hospital accounting system, which provides a scientific basis and system guarantee for the hospital to carry out costing. The article mainly analyzes some problems of cost accounting in the new hospital accounting system, and puts forward some suggestions correspondingly, in order to better promote the hospital cost accounting management and promote the hospital management and operating efficiency