ABSTRACT
The National Health and Family Planning Commission of China together with State Administration of Traditional Chinese Medicine jointly issued Regulations on Cost Accounting for Public Hospitals at County Level in order to promote the comprehensive reforms of county level public hospitals and regulate cost accounting.The issu-ance of the Regulations provides operation guidance on cost accounting at county level public hospitals, specifies divi-sion of responsibility for cost accounting, lays out details of implementation, and emphasizes the importance of achie-ving cost accounting through the use of information technologies.The Regulations incorporates many impressive terms, forming the foundation for effective cost accounting at county level public hospitals.