Study On The Cost Management Of The New Hospital Accounting System Based On

China set the world’s first National Hospital, health care has always been closely linked with people’s daily life, has always been in the social and economic life plays a very important role. While the public hospital is the main medical service system China, is the main force of medical service chain, bear the maintenance responsibility of National People’s physical and mental health.With the development of market economy system, public hospitals must emphasize the benefits to maintain operations, strengthen the financial management of the hospital, strictly control the cost. The hospital is a hospital cost accounting statements of income and expense form factors, reflect and measure the hospital within a certain period of time consumption of material costs.In this case, the original "hospital accounting system" defects revealed day by day. In order to adapt to the socialist market economy, promote the development of China medical and health undertakings, improve the hospital accounting cost accounting work, the Ministry of health and the Ministry of finance according to the situation of our country has formulated the new "hospital accounting system", and implemented nationwide in2012January. The new "hospital accounting system" fully reflects the characteristics of Public Welfare Hospital, on the current financial management system to improve and strengthen the hospital, especially to strengthen the hospital cost accounting, cost allocation in the medical department, collection, cost accounting and cost control management, the innovation and improvement, adding and cancel some accounting subjects hospital accounting information, reflecting the subject existing configuration can be more reasonable and clear.Cost accounting object in this paper, the old and the new accounting system, analysis of accounting scope differences as the breakthrough point, combined with the cost management theory, detailed analysis of changes of hospital accounting system in cost accounting, combining the three A hospital cases of actual financial accounting situation analysis research, an analysis of project cost, points out that the disadvantages of cost accounting, and discusses how to do a good job in the new accounting system of hospital cost accounting in hospital and effective control, puts forward suggestions and measures to strengthen the cost management work of the new hospital accounting system, emphasizing the hospital problems may is the large comprehensive hospital by common problems, the new path to explore a model for other public hospitals, and promote Chinese health service development.