Objective To discuss nursing service and charge in order to establish standard and perfect nursing cost accounting system. Methods Nursing charge was described through analyzing the nursing technology during treatment of long-term hospitalization patients and no charge of disposable items. Results Nursing work was nearly a no-reward technological service, the proportion and the standard of nursing charge was low, the charge of nursing items was incomplete, labor cost was neglected and nursing value could not be really embodied. Conclusions Nursing managers should strengthen the nursing cost management in order to establish perfect and standard nursing cost accounting system.