由于部队医院的特殊性，长期以来对经费管理重视不够，在经济体制转轨时期，医院实施成本核算是市场经济的客观要求，探索和研究成本核算，以促进医院改革的深入发展，达到高质量、高效率、低消耗，有利于满足部队指战员和广大群众的医疗需求，调动医护人员的积极性。１更新观 Due to the special nature of military hospitals, the importance of funds management has not been paid enough attention for a long time. In the transition period of economic system, the implementation of cost accounting in hospitals is an objective requirement of the market economy, exploring and studying cost accounting to promote the in-depth development of hospital reform and achieve high quality. High efficiency and low consumption are conducive to meeting the medical needs of the army’s commanders and the general public and mobilizing the enthusiasm of medical staff. 1 update concept