Under the impact of the new medical reform,the hospital income structure is facing the transformation,which also makes the hospital cost accounting has received more attention.How should the hospital cope with the reform of the financial accounting system,as soon as possible to adapt to the new financial accounting system to ensure that the hospital cost accounting work in an orderly manner,has become a topic worthy of discussion and research.This paper introduces how to carry out cost accounting under the new financial accounting system,introduces the various aspects of cost accounting,points out the current problem of hospital cost accounting,and puts forward the corresponding impact on the new financial accounting system.ways to im