Analysis of Cost and Expense in Hospital Accounting System (a draft for discussing)

Hospital accounting system and hospital financial system,which can't satisfy the need of promoting public hospital re form,strengthening financial management and performance management,have been carried out for more than ten years.So hospital accounting system has been revised and Hospital Accounting System (a draft for discussing) has been released.The change of cost's and expense's accounting titles as well as the change of accounting ways in Hospital Accounting System (a draft for discussing) has been analyzed.The cost's and expense's accounting titles after change are more detailed and reasonable because they are convenient to control cost and expense.The developing direction of hospital's cost accounting from cost's accounting to cost's control and from total cost's accounting to variable cost's accounting is also studied