长期以来,我国的成本核算由于服务于高度集中统一的产品经济和受传统习惯做法的束缚,一直囿于事后结帐的狭小范围,没能充分发挥其应有的作用。尤其是卫生事业单位,总是强调其福利性质的一面,而忽视生产性质的另一面,以致长期不讲核算,不讲效益,不计成本,不计盈亏。自1989年以来,卫生事业单位进行会计制度改革,初步试行了成本核算(或科室核算),但由于思想观念及其质量保证体系等问题,没有从根本上得到解决,结果 For a long time, China’s cost accounting has been confined to a narrow range of post-event checkouts because it has served a highly centralized and uniform product economy and has been bound by traditional practices. It has not been able to fully play its due role. In particular, public health institutions always emphasize the nature of their welfare while ignoring the other side of the nature of production, resulting in long-term non-accounting, no efficiency, no cost, and no profit or loss. Since 1989, health institutions have reformed the accounting system and initially tried to implement cost accounting (or department accounting). However, due to issues such as ideological concepts and quality assurance systems, they have not been fundamentally resolved.