国家在不断发展,人们对医疗卫生的要求也在提高。随着医药卫生体制改革的进行,医院也开始进行相应的改革。其中以医院经营管理中的成本核算为主要改革内容,用以降低医院在经营管理中的成本,同时加强医院有效的经营管理,进而提高医院在面对困难与挑战时的应对能力。本文对这方面做以简要分析。 The continuous development of countries, people’s health care requirements are also rising. With the medical and health system reform carried out, the hospital began to carry out the corresponding reform. Among them, the cost accounting in the operation and management of hospitals is the main reform content to reduce the cost of operation and management in hospitals and strengthen the effective operation and management of the hospital, so as to improve the hospital’s ability to cope with the difficulties and challenges. This article does a brief analysis of this area.