随着经济的改革,医改制度的推行,为了提高医院的服务质量、工作效率,使医院的公益和盈利更好的融合在一起,也因为旧的成本核算方法与绩效管理方式不足问题日趋严重,所以针对医院的成本核算与绩效管理方法必须进行改进,本文针对两者的关系与改进方法进行了分析与研究。 With the reform of the economy and the implementation of the medical reform system, in order to improve the service quality and efficiency of the hospital, the public welfare and the profit of the hospital are better integrated. However, the problems of the old cost accounting method and the performance management mode are getting worse day by day. Therefore, the hospital cost accounting and performance management methods must be improved, this paper aims at the relationship between the two and improved methods were analyzed and studied.