当前,人们对成本会计在医院经营中的应用予以很大的关注。这一制度将有助于医院有效地适应新的财政偿还法。并就竞争性投标、成本管理、价格以及利润估定等一系列重要管理功能而言,这一系统也是必不可少的。作者对大多数医院实际开展标准成本会计系统的情况以及有助于或妨碍推广这一新方法的因素作了研究,并对其研究结果作了报导。 At present, people pay great attention to the application of cost accounting in hospital operations. This system will help the hospital to effectively adapt to the new financial repayment law. This system is also indispensable for a series of important management functions such as competitive bidding, cost management, price, and profit assessment. The authors studied the actual implementation of standard cost accounting systems in most hospitals and factors that contributed to or hindered the promotion of this new method, and reported the results of their research.