随着我国市场经济体系的不断完善和卫生体制改革的不断深化,市场在医疗服务领域的作用日趋增大,而随着社会的进步,人们把自己的安全、健康以及生活质量置身于医疗服务质量的防护大堤之下,人们看病难,看病贵成为医患之间主要矛盾,如何解决这些矛盾,只有从成本核算的基础性工作做 With the continuous improvement of China’s market economic system and the continuous deepening of the reform of the health system, the role of the market in the field of medical services is increasing day by day. With the progress of society, people place their own safety, health and quality of life in the quality of medical services. Under the protective embankment, people have difficulty in seeing a doctor, and it is expensive to become a major contradiction between doctors and patients. How to resolve these contradictions can only be done from the basis of cost accounting.