建立在全成本管理下的会计核算,改变了传统具有事后性的静态管理模式。在实现该核算模式时,还应建立起财务管理与成本管理间的融合态势,借助前者对资金的动态监管所提供的约束功能,将成本控制的工作分解到科室成员,最终获得动态的成本核算效果。公立医院的全成本核算不能一味依照市场经济组织的自利行为来展开。 Accounting based on total cost management has changed the traditional static management mode with hindsight. In the realization of the accounting model, financial management and cost management should also be established between the integration of the situation, with the former dynamic regulation of funds provided by the constraints of the cost control of the work will be broken down to department members, and ultimately get a dynamic cost accounting effect. Public hospital full cost accounting can not blindly follow the self-interest of market economy organizations to start.