医院实施成本管理是医院生存的需要,也是打造医院外部核心竞争力,使医院在竞争中取胜的法宝。医院成本管理也是医院经济管理最为重要和最为有效的一种手段。如何完善医院成本管理,也是医院管理者面临的重要任务和研究课题。本文对医院成本管理存在的问题进行了探讨,并提出相应的对策。 The cost of hospital management is the survival of the hospital needs, but also to build the core competitiveness of the hospital outside the hospital to win the magic weapon in the competition. Hospital cost management is also the most important and effective means of hospital economic management. How to improve hospital cost management is also an important task and research topic facing hospital managers. This article discusses the existing problems of hospital cost management and puts forward corresponding countermeasures.