This paper reviewed the research progress on home care cost accounting in China mainly including the relevant concepts, main contents, common methods and existing problems of home care cost accounting as well as its further expectation. This paper pointed out that the methods and model study of home care cost accounting were insufficient, nurses were deficient in the sense, fee scale and policy subsidy mechanism was incomplete. We should build an innovative home care cost accounting model, raise nurses' awareness of cost control, reasonably state home care service price and perfect policy subsidy mechanism so as to promote home care cost control to be scientific, standardized and systemic.

Review; Home care; Nursing cost; Cost accounting