Abstract:Cost accounting and control is the foundation of hospital management. Based on integrated hospital information system，the cost of comprehensive management of public hospitals should make the budget in advance，keep it under control and post analyses afterwards in order to consolidate the cost analyses and budget management. Simultaneously，public hospitals are supposed to build service-oriented hospital cost accounting model as well as set up perfect performance appraisal system to enhance staff awareness of cost. Making the best use of the resources of people，money and goods and so on，public hospitals are likely to reduce the operating cost and satisfy the growing demand for medical services.