自2012年1月起,国内医院开始按照《新医院财务制度》开展医院的成本核算管理工作。而新的财务制度的实施,使医院的成本核算管理发生了变化。因此,本文从核算对象、成本项目、成本分摊方法、成本核算系统和成本核算管理的意义等方面,对医院新旧财务制度下成本核算管理的发展变化展开了分析。 Since January 2012, domestic hospitals started to carry out hospital cost accounting management in accordance with the “New Hospital Financial System.” The implementation of the new financial system has changed the hospital’s cost accounting management. Therefore, this article analyzes the development and changes of cost accounting management under the old and new financial system of the hospital from the aspects of accounting object, cost items, cost allocation method, cost accounting system and cost accounting management.