【摘 要】新医改提出医院管理需要强化成本核算、加强财务和运行监督等，需要对成本核算改革继续深化，从而使医疗成本得到有效降低，合理利用医疗卫生资源，有效提高可持续发展能力。本文分析了医院成本核算的意义并对基于绩效管理的医院成本核算方法进行了探讨。

    【关键词】绩效管理；成本核算；医院管理；

    Discussion on hospital cost accounting method based on performance management

    Xiong mingjia leshan people’s hospital 614，000

    abstract the new health care hospital management needs to strengthen cost accounting， strengthen the financial and operational supervision， etc.， need to cost accounting reform continued to deepen， so that to effectively reduce the medical cost， reasonable utilization of health resources ......