With the reform of medicare payment system ,the tendency of hospital cost accounting will develop mote and more,include medical department cost,medical service item cost and DRGs cost,etc .

• 随着医疗保险支付制度的改革,医院成本核算将逐步向包括科室成本核算、医疗项目成本核算、病种成本核算等在内的成本核算体系发展。