摘要随着经济的高速发展以及医疗市场竞争的激烈化，人民群众对医疗技术、服务水平等提出了更高的要求。自新医改政策出台后，我国医院在财务管理方面既面临着机遇又遭受巨大的挑战。虽然我国各个地区的医院加强对成本核算与控制的重视，但在此工作上的弊端与不足仍旧日益明显，比如成本费用项目分类的缺陷问题、医院信息系统的不完善、成本核算人员水平不足等问题的存在，因此如何做好医院的成本核算与成本控制，提高医院的财务管理水平，成为医院财务管理人员的难题，而全成本核算便是一种较佳的方式。本论文通过文献综述及案例分析的方法，了解我国医院全成本核算的现状，指出全成本核算与传统核算方式相比的优势，提出了完善成本核算方法、健全信息系统管理制度、加强成本核算人员的培训、重视对全成本核算环节的控制等全成本核算措施。关键词：新医改；成本核算；医院全成本核算AbstractWith the rapid development of the economy and the fierce competition in the medical market, the people have put forward higher requirements for medical technology and service levels. Since the introduction of the new medical reform policy, Chinese hospitals have faced both opportunities and huge challenges in financial management. Although the hospitals in various regions of China have paid more attention to cost accounting and control, the drawbacks and deficiencies in this work are still increasingly evident, such as the defects in the classification of cost and expense items, the imperfection of hospital information systems, and insufficient levels of cost accounting personnel. The existence of the problem, therefore how to do a good job of the hospital's cost accounting and cost control, improve the hospital's financial management level, become a financial management staff of the hospital, and full cost accounting is a better way. This article through the literature review and case analysis methods to understand the current status of China's hospital full-cost accounting, pointe...
