在新医改形势下,公立医院必须坚持以人为本的服务理念,通过高效率运行,为群众提供高质量服务,并代表国家医疗服务体系的先进水平,起到示范作用.降低医疗成本,提高服务质量,是公立医院经营永恒的目标,成本核算是实现医院经营目标的手段.%In situation of the new medical reform,the public hospital must adhere to the idea of human-oriented service, deliver quality services through highly efficient operation, and manifest of advanced medical level in health system and erect a good demonstration.Hospital operation goals are decrease medical cost and increase medical services quality, cost accounting is a method to achieve these goals.
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