新《军队医院会计核算管理办法》下的成本管理体系构建

摘要

对军队医院加强成本管理的必要性、新《军队医院会计核算管理办法》对成本管理的新要求以及在应用层面重新构建成本管理体系等内容进行了探讨，并对管理体系构建的难点提出了对策和建议。%The paper discussed the necessary of strengthening cost management under new Military Hospital Accounting Management Approach. The new requirement, the difficulties of reconstructing cost management system were also discussed.