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中文摘要：
新医改方案强调，公立医院要严格预算管理，加强成本核算与控制，定期开展医疗服务成本测算，科学考评医疗服务效率。本文从成本管理起因、核算对象和控制手段等方面对我国与美国的公立医院成本管理进行了比较，美国公立医院成本管理有值得我国借鉴的地方，对我国公立医院具有启示作用，例如积极开展以作业成本法为基础的医疗项目成本核算和按病种分组付费试点，进行全方位的成本分析与控制，调整不合理支出结构等。
英文摘要：
In public hospitals, it is required that the budgeting should be managed strictly, cost accounting and control should be strengthened, the medical services cost should be estimated regularly, and the efficiency of medical services should be evaluated scientifically. This paper compares the hospital cost management between China and the US, from the cost management cause, the object and cost-control measures. The cost management in the US can provide a great enlightenment and reference for China, such as carrying out cost accounting based on activity- based costing and payment on the diseases categories, analyzing and controling the cost fully, ajusting unreasonable expenditure structure
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