新医改的实施使医院的市场竞争日益激烈,尤其是大型公立医院,政府投入不足,医药分家使得其要想健康发展,必须节源开流,必须做好成本管理工作。医院应努力降低成本,在重视公益效益的同时兼顾经济效益,以便在激烈的竞争市场中更具竞争力。本文重点论述医院成本管理的现状和对策两个方面的内容。 The implementation of the new medical reform will make the hospital increasingly competitive in the market. In particular, large-scale public hospitals, with insufficient investment by the government and separation of medical resources, must make preparations for the healthy development of the hospital. Hospitals should work hard to reduce costs, pay attention to public benefit while taking economic benefits into account, in order to be more competitive in the intense competitive market. This article focuses on the status of hospital cost management and countermeasures in two aspects.