随着卫生改革的不断深化,医院正从事业管理型向经营管理型过渡,因此,急需建立一套符合我国国情,适合现代医学发展模式的、科学的医院经济管理体系及具有较高理论水平和实用价值的经济管理方法。我们认为,开展院、科室两级成本核算是实现经济管理的重要手段。为了使科室成本核算更科学,更合理,我们研制 With the continuous deepening of health reform, hospitals are undergoing a transition from business management to business management. Therefore, it is urgently necessary to establish a scientific hospital economic management system that is in line with China’s national conditions and suitable for modern medical development models and has a high theoretical level. Practical economic management methods. We believe that the development of cost accounting at both the college and department level is an important means of achieving economic management. In order to make the department’s cost accounting more scientific and more reasonable, we have developed