As the basic assurance department, the hospital logistics assurance would come down to the supplying of water, electricity, gas and some others. Now the cost of hospital logistics assurance presented the state of increasing quickly. The lag of cost accounting of hospital logistics assurance limited the development of hospital overall cost accounting. To develop it became important. The article proposed to set up cost accounting system of hospital logistics assurance and gain benefit from the research of feasibility of the system.

通过建立完整的院务保障成本核算系统,衔接起院级与科级全成本核算,实现医院会计核算系统的有效运转,使之成为医院挖掘自身经济效益的基础.

With the deeper development about the local medical service , the legionary hospital ought to strengthen the search on the economic circulation to ensure the advantageous station in the competition of medical market.By modulating the intersected situation of sanitation economy and finance, legionary hospital will adjust the source of sanitation economy and finance and build the new system to support the scientific decision-making about the economic circulation.