医院成本核算工作是医院财务管理的重要组成部分,在医疗管理体系中,成本核算是医院制定长远发展战略的重要环节和关键点之一。但是,目前大多数医院在实行成本核算工作的时候存在一些问题,需要进一步深化、细化和完善。本文对如何加强医院成本核算体系进行了探讨。一、医院成本核算的具体内容医院成本核算的对象大体可分为三个层次:医院级成本核算、部门级成本核算、项目成本核算。核算的具体内容如下:(一)收入的界定及归属单位在医院财务制度管理当中,医院的收入一般包括:政府补助收入、省级部门划拨的补助收入、医院运营中的医疗收入、 Hospital cost accounting is an important part of the hospital’s financial management. In the medical management system, cost accounting is one of the key points and key points in the hospital’s long-term development strategy. However, at present, most hospitals have some problems in carrying out costing work and need to be further deepened, refined and improved. This article discusses how to strengthen the hospital cost accounting system. First, the specific content of the hospital cost accounting The object of hospital cost accounting can be roughly divided into three levels: hospital-level costing, departmental cost accounting, project cost accounting. The specific contents of the accounting are as follows: (I) Definition of income and ownership unit In the hospital financial system management, the hospital’s income generally includes: government subsidy income, subsidy income allocated by the provincial department, hospital operation medical income,