It requires that the public hospitals should strength the account and control of the cost, estimate the cost of medical services regularly in the project of the new medical reform. Changes of cost management in new hospital financial system and new hospital accounting system are analyzed. Suggestions on how to strengthen cost accounting and control are mentioned. With the development of health system reform, medical item cost management and single disease cost management will be a trend.%新医改方案要求公立医院要加强成本核算与控制,定期开展医疗服务成本测算.分析新《医院财务制度》和《医院会计制度》成本管理的变化,给出加强公立医院成本核算与控制的一些措施.随着医改的推进,医院进行科室医疗项目成本、病种成本管理将是一种趋势.
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