Abstract: the social economy environment change and the management science development, the development of accounting management are the two major factors. The 21st century a new economic and environmental management, management accounting, forced to innovation and development. Therefore, from the management accounting concept, content and management accounting, management accounting research methods of three aspects about their opinions. The author, arouse the enthusiasm of the workers, management accounting research the role in the new environment to full play

Abstract: based on the masses, state high medical consumption has adopted a series of measures, but the medical fees remain high. Doctor, doctor caused great masses of your life. In this case, this paper tries to analyze the situation of our country, the medical service market, and medical treatment charge management system, reduce the burden of masses medical problems, and according to the existing problems and countermeasures. Keywords: medical fees, The price, The medical market