对于医院而言,绩效分配和成本核算是相对较新的经营管理理念,实行绩效分配有利于提高医院工作人员的工作积极性,从而提高了医院工作人员的服务热情;进行成本核算进一步加快了医院财务管理制度的发展,有利于医院进行成本控制和核算。本文在对医院绩效工资改革基本原则和措施进行探讨的基础上,分析了绩效工资改革对于医院财务成本的影响 For the hospital, the performance allocation and cost accounting are relatively new management concepts, the implementation of performance allocation is conducive to improving the enthusiasm of hospital staff, thereby enhancing the hospital staff’s enthusiasm for services; cost accounting to further speed up the hospital finance The development of management system is conducive to the hospital for cost control and accounting. Based on the discussion of the basic principles and measures of performance pay reform in hospitals, this paper analyzes the impact of performance pay reform on the hospital’s financial costs