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中文摘要：
成本核算作为企业管理的一种方法，于1933年最早被英国引入到医院管理中，美国于20世纪60年代将其引入到医疗保险相关成本估算中，亚洲最早由日本于1974年用于医院管理。当前．国外公共卫生项目成本核算、病种（如艾滋病防治）成本核算方法应用普遍，但由于政治体制、经济、文化和疾病防治工作重点等国情差异，不同国家和地区政府应承担的公共卫生项目、病种界定等存在较大差异，国外已有的成熟研究无法直接应用于我国。对我国而言，20世纪80年代初开始将其引入到卫生领域，多应用于医疗机构，尤其是医院及其科室成本核算，应用于公共卫生领域以及项目成本核算的较少，仅停留在探索阶段，特剐是针对农村基层卫生机构公共卫生项目的研究更是匮乏，亟待加强。
英文摘要：
As a method of business management, cost accounting has been widely used in industrial business management. In 1933, the method was first introduced to the hospital by the British. The United States began cost accounting of health insurance in the 60＇s. Japan was the earliest country in Asia, to accounting the cost of hospital management. At present, the cost accounting in public health system is common abroad, but not in China. Till the 20th century the early 80s, cost accounting was introduced to the area of health, and more was used in medical institutions. But the application of the method in public health system is few, and related research just stays in the exploration stage, especially in the field of public health at the grass-roots.
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