随着医疗体制改革和医疗保险制度改革的逐渐推行和深入,医院正面临着日益严峻的挑战。实行全成本核算不仅是医院适应市场经济的必然趋势,也是加强医院经济管理的重要手段。在此过程中,医院全成本核算存在的问题越来越受到关注。 With the gradual implementation and deepening of reform of medical system and reform of medical insurance system, hospitals are facing increasingly serious challenges. The implementation of full cost accounting is not only an inevitable trend of the hospital to adapt to the market economy, but also an important means to strengthen the hospital’s economic management. In this process, the problems existing in the hospital full cost accounting are getting more and more attention.