作为连接城乡医疗服务的纽带,县级医院的医疗服务覆盖面较大,而现阶段由于开展病种成本核算及项目成本核算的条件还不是特别成熟,故需要进一步完善科室成本核算。县级医院科室成本核算的实施,对于提高县级医院资源的利用效率、推进医疗保险支付方式的完善、强化卫生行政部门对县级医院的监督等具有十分重要的现实意义,因此本文将就此展开探讨。 As a link between urban and rural medical services, county-level hospitals have a large coverage of medical services. However, due to the fact that the conditions for cost accounting and project costing are not yet mature at this stage, the departmental costing needs to be further improved. The implementation of cost accounting in county-level hospital departments is of great practical significance to improve the utilization efficiency of county-level hospital resources, to improve the payment mode of medical insurance, and to strengthen the supervision of county-level hospitals by the health administrative departments. Therefore, this article will be launched Discussion.