The existing problems in the cost accounting of public hospitals are analyzed to explore the influencing factors of the cost accounting in public hospitals. Focused on the key factors，improvement suggestions are proposed to improve the level of cost accounting in public hospitals.
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肖颖.公立医院成本核算的影响因素及改进探索[J].中国卫生经济,2023,42(3):91-93,96. XIAO Ying.公立医院成本核算的影响因素及改进探索[J]. CHINESE HEALTH ECONOMICS,2023,42(3):91-93,96.
