随着深化医药卫生改革的推进,对于我国医疗卫生机构的标准提出了更高的要求。乡镇卫生院作为我国基层医疗卫生机构与人民群众之间的联系最为紧密,对于群众的医疗卫生条件的改善有着重要的意义。成本核算作为乡镇卫生院正常运行的重要组成部分,也受到了社会的广泛关注,本文针对基层医疗卫生机构成本核算进行了有效的分析,希望可以引起相关部门的关注。 With the deepening reform of the medical and health care, the standards of the medical and health institutions in our country put forward higher requirements. Township hospitals as the grass-roots medical and health institutions in China the most closely linked with the people, for the improvement of medical and health conditions of the masses is of great significance. As an important component of the normal operation of township hospitals, cost accounting has also drawn the widespread attention of the society. This paper analyzes the cost accounting of primary health care institutions effectively and hopes to arouse the concern of relevant departments.