随着医药卫生体制改革的不断深入,如何在保持公益属性的前提下适应日益激烈的市场竞争,已经成为公立医院的主要任务。作为具有公益性质的事业单位,公立医院不能像企业那样无限制地追求利润的最大化;但随着市场化取向改革的不断推进,公立医院又面临着来自于市场的生存和发展压力,不能完全忽视利润指标的存在。正是在此基础之上,成本核算作为公立医院在激烈的市场竞争中谋求生存和发展的一种重要而有 With the continuous deepening of medical and health system reform, how to adapt to the increasingly fierce market competition while maintaining the public welfare attributes has become the major task of public hospitals. As public institutions, public hospitals can not pursue unlimited profit maximization like enterprises, but with the promotion of market-oriented reform, public hospitals are under pressure from the survival and development of the market and can not be completely Ignore the existence of profit indicators. It is on this basis that cost accounting as an important and effective way for public hospitals to survive and develop in the fierce market competition