降低医疗成本、提高服务质量,是公立医院经营永恒的目标。成本核算是实现医院经营目标的重要手段。笔者阐述了医院成本核算的复杂性与特殊性,包括医疗服务的自身特点、国家政策和社会环境使医院成本核算基础差,不易比较和控制等特点。当前医院管理面临诸多挑战,加强医院成本核算具有重大意义。本研究就医院成本核算在医院管理中的应用做了初步探讨,并提出改进方法。The goals of hospital operation are decreasing medical cost and increasing quality of medical services.Cost accounting is an important method to achieve these goals.Including factors like the specific features of medical services,state policies and social environment lead to the fact that hospital cost have a weak basis and hard to compare and control,we illustrate the complexity and particularity of cost accounting.Facing a number of challenges,strengthening cost accounting is of great weight.We offer a preliminary account of the application of cost accounting in hospital management.福建省省属公益类科研院所基本科研专项项目(2014R1036-3
