当前,社会不断发展进步,人们生活水平日渐提高,为了对人们看病难的问题进行解决,国家出台了一系列的医疗保障制度。医院的收入主要来源于医保患者的医疗服务,医疗参保人员成为医院的主要就诊人群,但在实际的工作中,医院应收的医疗保障服务款项难以得到相关医保机构的及时支付,为了维持正常资金,保障医院各项工作的顺利开展,医院往往会垫付一些数额较大的流动性资金,医院未收取的医保款项也日渐增多。在这样的背景下,如何对医院相关款项进行成本核算已经成为了当前医院财务工作中的一项重要内容。本次基于现行的医保核算方式对医院成本核算产生的影响,对医院成本核算中存在的问题与对策进行分析,以期促进医院的持续健康发展。 At present, the society continuously develops and advances, and people’s living standard is gradually increasing. In order to solve the difficult problem of people’s medical treatment, the state has promulgated a series of medical security systems. The income of the hospital mainly comes from the medical service of the medical insurance patients, and the medical insured person becomes the main visiting group of the hospital. However, in actual work, the medical insurance service receivable receivable by the hospital is difficult to be timely paid by the related medical insurance institutions. In order to maintain the normal Funds, to ensure the smooth progress of the hospital’s work, the hospital will often advance a larger amount of liquidity funds, the hospital has not received the amount of medical insurance is also increasing. In this context, how to carry out costing of hospital-related funds has become an important part of the hospital’s financial work. Based on the impact of the current medical insurance accounting method on hospital cost accounting, this paper analyzes the existing problems and countermeasures in the hospital cost accounting so as to promote the sustainable and healthy development of the hospital.