贯彻《医院财务制度》与《医院会计制度》 ,搞好内部经济管理是一项重要措施。笔者认为应从以下方面建立“内部核算会计”。内部会计核算是依据《医院财务制度》、《医院会计制度》的规定 ,结合本单位实际合理划分责任中心以及建立相应核算制度 ,它进行院、科两级核算 ,有效控 The implementation of the “Hospital Financial System” and “Hospital Accounting System” is an important measure to improve internal economic management. The author believes that “internal accounting” should be established from the following aspects. The internal accounting is based on the “Hospital Financial System” and “Hospital Accounting System”, combined with the actual and reasonable division of the responsibility of the unit and the establishment of a corresponding accounting system, it carries out two levels of accounting at the hospital, department, effective control