Beijing, December 8th (Reporter Qiao Yeqiong) According to the official website of the National Health Commission, in order to further standardize the cost accounting work of public hospitals and promote deep, practical, and detailed cost accounting work, the General Office of the National Health Commission, the Comprehensive Department of the National Administration of Traditional Chinese Medicine, and the Comprehensive Department of the National Bureau of Disease Control and Prevention jointly issued the "Notice on Issuing the Guidelines for Cost Accounting in Public Hospitals" (hereinafter referred to as the "Notice"). The Notice requires that in order to ensure the homology and consistency between cost data and financial accounting data, hospitals should set detailed accounts or carry out auxiliary accounting for expense accounts during accounting, and collect expenses according to cost items such as personnel expenses and drug expenses. On this basis, hospitals should conduct multidimensional cost accounting based on management needs, including hospital total cost, medical total cost, medical cost, and medical business cost. The notice points out that departmental accounting units are the foundation of cost accounting. Hospitals should divide their departments into clinical service, medical technology, medical assistance, administrative logistics, etc. based on the nature of their services. Clinical service departments can be divided into outpatient and inpatient departments according to their actual needs. Hospitals should conduct cost accounting for departments, consultations, and bed days. Hospitals that meet the conditions should actively carry out cost accounting for medical service projects, disease types, and disease diagnosis related groups (DRGs). According to the notice, by the end of 2025, efforts will be made to achieve cost accounting, disease cost accounting, and DRG cost accounting for all medical service projects in tertiary hospitals; All hospitals at or below the second level will carry out departmental cost accounting, consultation cost accounting, and bed day cost accounting, gradually carrying out cost accounting for medical service projects, disease types, and DRG costs. By the end of 2030, we will strive for all hospitals to carry out the above-mentioned cost accounting work. (Lai Xin She)