本文论述了成本核算是经济管理的一种重要有效手段,在医疗服务与医院管理之中,是医院适应社会主义市场经济体制的必然选择,是市场经济条件下现代化医院管理水平的象征,也是医院经济管理发展的方向。 This article discusses that cost accounting is an important and effective means of economic management. It is an inevitable choice for hospital to adapt to the socialist market economic system in medical services and hospital management. It is also a symbol of modern hospital management in the market economy. It is also a hospital The direction of economic management development.