With the increasingly fierce competition between medical institutions and rapid development of health services in China, in order to enhance the competitive ability of hospital under the market economy, it is a must to improve the social benefit and economic benefit. Therefore, hospital cost control and management is necessary to effectively reduce hospital costs. At the same time, cost accounting to strengthen the cost management of the hospital is to be able to provide better medical service with lower cost in hospital, so as to reduce the medical cost burden of patients in a certain extent.%随着我国医疗机构日益激烈的竞争以及卫生事业的快速发展，要想增强市场经济下医院的竞争能力，必须提高医院的社会效益和经济效益，因此，只有对医院的成本进行控制和管理才能有效降低医院的成本支出。同时，在医院实行成本核算以加强医院的成本管理也是为了能够用比较低廉的费用提供比较优质的医疗服务，从而在一定程度上减轻病人的医药费用的负担。
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